Azhara, Dhea Putri (2023) Pengaruh Capital Intensity, Ukuran Perusahaan, Dan Debt Covenant Terhadap Konservatisme Akuntansi Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2019-2021. Other thesis, Universitas Islam Riau.

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Abstract

Accounting conservatism is a precautionary principle because economic and business activities are full of uncertainties and are reflected in the company's financial reports to provide information. This study aims to test the influence analysis variable capital intensity, firm size, and debt covenant to wards accounting conservatism in mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Through technique purposive sampling out of a total population of 53 companies, 12 companies were obtained that met the research criteria during the 2019-2021 period. The data analysis used is multiple linear regression analysis technique. Based on the results of the tests carried out, it shows that the variable is significant capital intensity dan debt covenant effect on accounting conservatism. Firm size variable has no significant effect on accounting conservatism. While the results of the research simultaneously variables capital intensity, firm size, and debt covenant no significant effect on accounting conservatism.

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