Riyanto, Cantika Zalfa Alifiana (2024) Pengaruh Struktur Kepemilikan, Konflik Kepentingan, dan Asimetri Informasi terhadap Konservatisme Akuntansi pada Perusahaan Sub-Sektor Oil, Gas, and Coal yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to identify the factors influencing accounting conservatism in oil, gas, & coal sub-sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The independent variables in this study include ownership structure, proxied by institutional ownership, conflict of interest, and information asymmetry. This study employs a quantitative research method. The population comprises 73 companies in the oil, gas, & coal sub-sector, with a sample of 21 companies selected using purposive sampling. The data were analyzed using panel data regression techniques with the Fixed Effect Model. The results of the study indicate that ownership structure has a positive and significant effect on accounting conservatism, meaning that companies with a higher proportion of shares owned by institutions tend to present more conservative financial statements. On the other hand, conflict of interest has no effect on accounting conservatism. This is because most companies do not distribute dividends, thereby avoiding third-type agency conflicts, which ultimately do not impact accounting conservatism practices. Furthermore, information asymmetry also has no effect on accounting conservatism due to the adoption of the fair value principle under IFRS by most companies. This adoption reduces information asymmetry between shareholders and management, rendering it insufficient to influence accounting conservatism.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Cantika Zalfa Alifiana Riyanto | ||||||||
| Date Deposited: | 12 Dec 2024 05:32 | ||||||||
| Last Modified: | 12 Dec 2024 05:32 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/32947 |
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