Pengaruh Intensitas Modal dan Company Size Terhadap Konservatisme Akuntansi dengan Leverage Sebagai Variabel Moderasi

Tri Anggia Lesmana, Sandra Ayu, Salman Wajdi

Abstract


This study aims to determine the effect of capital intensity and company size on accounting conservatism with leverage as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research data consists of secondary data, namely the annual financial statements of property and real estate companies. The data analysis techniques used are panel data regression and moderated regression analysis using the EViews 12 program. The sample used in this study is unbalanced panel data obtained through purposive sampling, resulting in 76 companies and 285 data points. The results of the study found that capital intensity has a positive and insignificant effect on accounting conservatism, company size has a negative and insignificant effect on accounting conservatism, leverage cannot significantly moderate the relationship between the capital intensity variable and accounting conservatism, and leverage cannot significantly moderate the relationship between the company size variable and accounting conservatism.


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