Analisis Determinan Konservatisme Akuntansi: Peran Peringkat Obligasi, Konflik Bondholders-Shareholders, dan Growth Opportunities

Abstract

This study aims to determine the effect of Bond Rating, Bondholders-Shareholders Conflict, and Growth Opportunities on accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange. The sample of this study was obtainedusing purposive sampling technique, so that 39 samples were obtained with the research period 2021-2023. Data analysis using the classical assumption test and hypothesis testing using panel data regression analysis using Eviews version 12. The results of this study indicate that Bondholders-Shareholders Conflict and Growth Opportunities have an effect on Accounting Conservatism, while Bond Rating has no effect on Accounting Conservatism. From the results of the study also obtained the coefficient of determination (R2) with a value of 0.530087 means that the magnitude of the influence of Bond Rating, Bondholders-Shareholders Conflict, and Growth Opportunities is 53%.