The Effect of Leverage, Liquidity, and Capital Intensity on Accounting Conservatism at PT Gudang Garam Tbk

EasyChair Preprint 5591

Abstract

In presenting financial statements, it is necessary to apply conservation accounting. Because to apply management flexibility in presenting financial statements. In writing this paper, the author raises a handful of discussions regarding the effect of leverage, liquidity and capital intensity on accounting conservation in an industry engaged in the tobacco sector. The method used in this research is a quantitative research method with secondary data obtained from the financial statements of the company PT Gudang Garam, Tbk in the 2018-2020 period. Techniques taken in collecting company data are documentation techniques and secondary data. In this study, the sample used was purposive sampling method, the aim was to obtain a representative sample based on predetermined criteria. In line with what was done by Hardinsyah (2013) and Radyasinta and Kusmuriyanto (2014), the results obtained in this study indicate that liquidity does not have a significant effect on accounting conservatism. In a study that was conducted using only 3 periods, the authors hope that future research can carry out research in a wider period and with a larger company reach.

Keyphrases: Intensitas Modal, Konservatisme Akuntansi, Leverage, Likuiditas

@booklet{EasyChair:5591,
  author    = {Fitri Mareta and Alin Agustina and Zahra Prathamy and Siti Moozanah},
  title     = {The Effect of Leverage, Liquidity, and Capital Intensity on Accounting Conservatism at PT Gudang Garam Tbk},
  howpublished = {EasyChair Preprint 5591},
  year      = {EasyChair, 2021}}