PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2022-2024)
DOI:
https://doi.org/10.24252/iqtishaduna.v7i4.70260Abstract
Abstrak
Penelitian ini bertujuan menguji pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap konservatisme akuntansi serta peran leverage sebagai variabel moderasi pada perusahaan manufaktur subsektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan tahunan. Sampel ditentukan melalui purposive sampling dan diperoleh 32 perusahaan dengan total 96 data observasi. Analisis data menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan EViews. Hasil penelitian menunjukkan bahwa secara simultan kepemilikan institusional dan manajerial berpengaruh signifikan terhadap konservatisme akuntansi. Secara parsial, kedua variabel berpengaruh negatif signifikan. Leverage tidak mampu memoderasi hubungan kepemilikan institusional dengan konservatisme, namun mampu memoderasi hubungan kepemilikan manajerial dengan konservatisme. Temuan ini mengindikasikan bahwa peningkatan kepemilikan oleh institusi dan manajemen menurunkan penerapan konservatisme, sementara leverage hanya memperlemah pengaruh negatif kepemilikan manajerial terhadap konservatisme.
Kata Kunci: Kepemilikan Institusional, Kepemilikan Manajerial, Konservatisme Akuntansi, Leverage, Moderasi.
Abstract
This study aims to examine the effect of institutional ownership and managerial ownership on accounting conservatism and the role of leverage as a moderating variable in Consumer Cyclicals manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This quantitative research uses secondary data from annual financial reports. The sample was determined through purposive sampling, obtaining 32 companies with 96 observations. Data analysis employed panel data regression and Moderated Regression Analysis (MRA) using EViews. The results show that simultaneously, institutional and managerial ownership significantly affect accounting conservatism. Partially, both variables have a significant negative effect. Leverage does not moderate the relationship between institutional ownership and conservatism but moderates the relationship between managerial ownership and conservatism. These findings indicate that increased ownership by institutions and management reduces conservatism application, while leverage only weakens the negative effect of managerial ownership on conservatism.
Keywords: Institutional Ownership, Managerial Ownership, Accounting Conservatism, Leverage, Moderation.
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