Ferdiansyah, Dede Agus (2023) Pengaruh Konflik Bondholders-shareholders, Bonus Plan, Political Cost, Company Growth, Dan Profitabilitas Terhadap Konservatisme Akuntansi (pada Perusahaan Sub-sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of conflict of bondholdersshareholders, bonus plan, political cost, company growth and profitability to accounting conservatism. Manufacturing companies in the consumer goods industry sub-sector listed on the Indonesian Stock Exchange (IDX) in 2018-2020 make up the population of this study with a sample of 23 companies. The data source for this study was taken from the Indonesian Stock Exchange (IDX), www.idx.co.id. The result of this study indicate that : (1) Based on the test on simultaneously the conflict of bondholders-shareholders, bonus plan, political cost, company growth and profitability not have a significant effect on accounting conservatism. (2) Partially the conflict of bondholders-shareholders, bonus plan, and political cost not have a significant effect to accounting conservatism. Temporary company growth have a significant negative effect to accounting conservatism. And profitability have a significant positive effect to accounting conservatism.

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