The Influence of Capital Intensity, Institutional Ownership, Firm Size and Public Share Ownership on Accounting Conservatism (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2014 – 2023)
DOI:
https://doi.org/10.35870/jemsi.v11i1.3732Keywords:
Capital Intensity, Institutional Ownership, Firm Size, Public Share Ownership, Accounting ConservatismAbstract
In order to ascertain the impact of capital intensity, institutional ownership, firm size, and public share ownership on accounting conservatism, the study was carried out on manufacturing companies in the food and beverage sub-sector that were listed on the Indonesia Stock Exchange between 2014 and 2023. A quantitative method with a descriptive and verificative approach is the research methodology employed. Financial statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2023 comprise the data used. The findings of the t-test indicate that, although Institutional Ownership and Firm Size have no effect on Accounting Conservatism, Capital Intensity and Public Share Ownership do. Capital Intensity, Institutional Ownership, Firm Size, and Public Share Ownership all significantly impact accounting conservatism, according to the simultaneous test results.
Downloads
References
Arikunto, S. (2010). Prosedur penelitian suatu pendekatan praktek. (No Title).
Chariri, A., & Ghozali, I. (2007). Teori akuntansi. Semarang: Badan Penerbit Universitas Diponegoro, 409.
El-Haq, Z. N. S., Zulpahmi, Z., & Sumardi, S. (2019). Pengaruh kepemilikan manajerial, kepemilikan institusional, growth opportunities, dan profitabilitas terhadap konservatisme akuntansi. Jurnal ASET (Akuntansi Riset), 11(2), 315-328.
El-Haq, Z. N. S., Zulpahmi, Z., & Sumardi, S. (2019). Pengaruh kepemilikan manajerial, kepemilikan institusional, growth opportunities, dan profitabilitas terhadap konservatisme akuntansi. Jurnal ASET (Akuntansi Riset), 11(2), 315-328.
Fahmi, I. (2013). Analisis Laporan Keuangan Bandung: Alfabeta. Research Journal of Finance and Accounting, 7(6), 122-1697.
Fahmi, I. (2014). Pengantar manajemen keuangan: Teori dan soal jawab.
Firmansyah, A. I. (2024). Pengaruh Current Ratio, Capital Intensity Ratio, Dan Debt To Asset Ratio Terhadap Effective Tax Rate Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di BEI Pada Tahun 2016-2023. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 10(4), 2574-2581. https://doi.org/10.35870/jemsi.v10i4.2780 .
Fitrah, M. (2018). Metodologi penelitian: penelitian kualitatif, tindakan kelas & studi kasus. CV Jejak (Jejak Publisher).
Ghozali, I. (2016). Aplikasi analisis multivariete dengan program IBM SPSS 23.
Ghozali, I. (2016). Desain penelitian kuantitatif dan kualitatif: untuk akuntansi, bisnis, dan ilmu sosial lainnya.
Harahap, S. S. (2011). Analisis kritis atas laporan keuangan.
Herdiansyah, M. A., & Berliani, K. (2024). The effects of debt-to-asset ratio, size of the company, institutional ownership and earnings management on accounting conservatism in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2015 and 2023. Economic Reviews Journal, 3(2), 1309-1323. https://doi.org/10.56709/mrj.v3i2.458.
Hery, S. E. (2016). Analisis Laporan Keuangan-Integrated and Comprehensive Edition. Gramedia Widiasarana Indonesia.
Indonesia, I. A. (2021). Standar akuntansi keuangan.
Kalbuana, N., & Yuningsih, S. (2020). Pengaruh Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi Pada Perusahaan Pertambangan Di Indonesia, Malaysia, Dan Singapura. Jurnal Wira Ekonomi Mikroskil, 10(2), 57-68.
Kasmir. (2023). Analisa Laporan Keuangan. Edisi Pertama. Cetakan keempatbelas. PT Raja Grafindo Persada. Jakarta.
Kurniasih, R., & Merliana, V. (2024). Pengaruh Total Asset Turnover, Debt To Equity Ratio, Current Ratio, dan Firm Size Terhadap Return On Asset pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2023. Economic Reviews Journal, 3(2), 1383-1396. https://doi.org/10.56709/mrj.v3i2.471 .
Kurniawan, Y. A., Farida, F., & Purwantini, A. H. (2022). Pengaruh ukuran perusahaan, intensitas modal, leverage, growth opportunities dan financial distress terhadap konservatisme akuntansi. Borobudur Accounting Review, 1-20. https://doi.org/10.31603/bacr.6970.
Liana, N., & Febriyanti, D. (2024). Pengaruh Return on Asset, Current Ratio, dan Debt to Equity Ratio Terhadap Harga Saham dengan Firm Size Sebagai Variabel Moderasi (Pada Perusahaan Pertambangan Subsektor Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2023). Innovative: Journal Of Social Science Research, 4(3), 11270-11284.https://doi.org/10.31004/innovative.v4i3.11438 .
Munawir, S. (1995). Analisa laporan keuangan.
Putra, D. S. T., & Muid, D. (2012). Pengaruh independensi, mekanisme corporate governance, kualitas audit, dan manajemen laba terhadap integritas laporan keuangan (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Putri, C. P., & Febriyanti, D. (2024). Pengaruh Capital Intensity, Institusional Ownership, Debt To Equity Ratio dan Return On Equity terhadap Accounting Conservatism. eCo-Buss, 6(3), 1535-1551.https://doi.org/10.32877/eb.v6i3.1257 .
Rafida, W., & Pratami, Y. (2023). Pengaruh Financial Distress, Intensitas Modal, Leverage, dan Profitabilitas Terhadap Konservatisme Akuntansi. Journal Of Islamic Finance And Accounting Research, 2(1 FEBRUARI), 61-73. https://doi.org/10.25299/jafar.2023.12328.
Ramadhani, B. N., & Sulistyowati, M. (2019). Pengaruh Financial Distress, Leverage, Ukuran Perusahaan Terhadap Konservatisme Akuntansi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bei Tahun 2015-2017. ADVANCE, 6(2), 78-94.
Rhemananda, H., Widaryanti, W., & Mohklas, M. (2022). PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI. Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA), 1(1), 27-31. https://doi.org/10.34152/emba.v1i1.441.
Rif’an, M. A., & Agustina, L. (2021). Pengaruh Financial Distress, Leverage, Ukuran Perusahaan Dan Growth Opportunity Terhadap Konservatisme Akuntansi. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(5), 1688-1700.
Risnawati, D., & Syarif, D. (2024). Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover, dan Net Profit Margin Terhadap Return On Assets. ECo-Buss, 7(1), 342-353. https://doi.org/10.32877/eb.v7i1.1466 .
Sari, I. P., & Srimindarti, C. (2022). Indikator-indikator yang mempengaruhi tingkat konservatisme akuntansi. Owner: Riset Dan Jurnal Akuntansi, 6(1), 487-500. https://doi.org/10.33395/owner.v6i1.558.
Zulni, Y., & Taqwa, S. (2023). Pengaruh Financial Distress, Kepemilikan Institusional, dan Growth Opportunities terhadap Konservatisme Akuntansi. Jurnal Eksplorasi Akuntansi, 5(1), 246-262. https://doi.org/10.24036/jea.v5i1.723.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
