Puspitasari, Signoritha Aulia Dwi (2026) ANALISIS AKUNTANSI KONSERVATISME TERHADAP KINERJA KEUANGAN SEKTOR PROPERTI DAN REAL ESTATE SELAMA PENGETATAN SUKU BUNGA. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyse and test the effect of accounting conservatism on financial performance in property and real estate companies listed on the Indonesia Stock Exchange during the period of interest rate tightening between 2022 and 2024. Financial performance in this study is proxied by return on equity (ROE) and return on assets (ROA) as indicators of a company’s ability to generate profits. The focus of this study is on the property sector due to the industry’s high sensitivity to interest rate fluctuations, stemming from its capital-intensive nature and heavy reliance on external financing. The research method employed is explanatory quantitative analysis, utilising secondary data in the form of quarterly financial statements from 16 companies selected via purposive sampling from the main board of the stock exchange. The total number of observations comprises 192 quarterly financial statements. Data analysis was conducted using panel data regression, with the REM model selected for testing ROA and the FEM model for testing ROE. In addition to the main independent variables, this study includes control variables such as firm size, gross profit, and leverage. The results of the statistical tests indicate that, in isolation, accounting conservatism does not have a significant effect on either ROA or ROE at the 5% significance level. However, the probability value for ROA is very close to the threshold, suggesting a trend whereby prudent management policies are beginning to suppress profit reporting amidst rising interest rates. Simultaneously, all variables in the model have a significant effect on financial performance. These findings reinforce the relevance of agency theory and positive accounting theory, particularly regarding the mechanisms for controlling information asymmetry and companies’ efforts to balance the principle of prudence with the need to maintain debt contracts amidst macroeconomic pressures.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Signoritha Aulia Dwi Puspitasari | ||||||||
| Date Deposited: | 10 Jul 2026 03:07 | ||||||||
| Last Modified: | 10 Jul 2026 03:26 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55016 |
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