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September 10, 2025Jurnal Akuntansi Manajemen dan Bisnis Digital

The Influence Of Capital Intensity, Managerial Ownership, Leverage And Financial Distress On Accounting Conservatism In Manufacturing Companies Listed On The Bei In 2019-2023

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Authors

LALusy AprianiHHHadli HadliAWAngka Wijaya

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Overview

Quantitative analysis identifies significant relationship between capital intensity and accounting conservatism in manufacturing firms, suggesting key financial management insights.

Key Points

  • Accounting conservatism is significantly influenced by capital intensity, highlighting its importance for accurate financial reporting.
  • Partial testing revealed that managerial ownership, leverage, and financial distress did not significantly affect accounting conservatism in this context.
  • Data from 205 financial reports of 41 manufacturing companies were analyzed using panel data regression analysis for robustness and accuracy.
  • The study's findings imply that while capital intensity matters, other factors need further investigation to understand their roles in accounting practices.

Cite This Study

Apriani et al. (2025) studied this question.

synapsesocial.com/papers/68c1b80c54b1d3bfb60ebcb5https://doi.org/10.37676/jambd.v4i1.8865
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism In Property Companies Listed on the IDX in 2021-20232025
  2. 2The Effects of Capital Intensity, Financial Distress, Leverage, Analyst Coverage and Investment Opportunity Set on Accounting Conservatism in Politically Connected Companies Listed on Indonesia Stock Exchange2024
  3. 3The Effect of Capital Intensity, Litigation Risk, Profitability, Cash Flow, Institutional Ownership, and Company Size on Accounting Conservatism2024 · 1 citations
  4. 4EMPIRICAL EVIDENCE OF MANAGERIAL OWNERSHIP, LEVERAGE, FINANCIAL DISTRESS, AND PROFITABILITY ON ACCOUNTING CONSERVATISM IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD OF 2018-20212024
  5. 5The EFFECT OF GROWTH OPPORTUNITY AND OTHER FACTORS ON ACCOUNTING CONSERVATISM2024 · 1 citations