Pengaruh Pengungkapan Corporate Social Responsibility dan Kepemilikan Institusional terhadap Konservatisme Akuntansi
Abstract
Abstract. This study aims to determine the effect of corporate social responsibility disclosure and institutional ownership on accounting conservatism. The method used ih this research is describe verification research method with quantitative approach. In this study, a sampling technique was determined using purposive sampling method so as to obtain a sample of 23 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The total observation data is 69 data. The data collection technique used is documentation technique with the type of secondary data in the form of annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) and the official website of the company concerned with observation period 2020-2022. The analysis method used in this research is multiple linear regression analysis with a significance level of 5%. The program used in analyzing data uses Eviews 12 software. The results of this study indicate that: 1) Corporate Social Responsibility disclosure has an effect on Accounting Conservatism, 2) Institutional Ownership affects on Accounting Conservatism.
Keywords: Corporate Social Responsibility, Institutional Ownership, Accounting Concervatism.
Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility dan kepemilikan institusional terhadap konservatisme akuntansi. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif. Dalam penelitian ini, ditetapkan teknik pengambilan sampel dengan metode purposive sampling sehingga memperoleh sampel sebanyak 23 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Total data observasi yaitu sebanyak 69 data. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dengan jenis data sekunder berupa annual report perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) yang diperoleh dari website resmi Bursa Efek Indonesia (BEI) dan website resmi perusahaan bersangkutan dengan periode pengamatan 2020-2022. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan taraf signifikansi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan software Eviews 12. Hasil penelitian ini menunjukkan bahwa: 1) Pengungkapan Corporate Social Responsibility berpengaruh terhadap Konservatisme Akuntansi, 2) Kepemilikan Institusional berpengaruh terhadap Konservatisme Akuntansi.
References
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