Pengaruh Growth Opportunities dan Leverage terhadap Accounting Prudence
DOI:
https://doi.org/10.37481/jmh.v6i3.2435Keywords:
Accounting Prudence, Growth Opportunities, Leverage, Food and Beverage Companies, Indonesia Stock ExchangeAbstract
This study aims to analyze the effect of Growth Opportunities and Leverage on Accounting Prudence in Food and Beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of companies’ annual financial statements obtained from the Indonesia Stock Exchange (IDX) and official company sources. The sampling technique used was purposive sampling based on specific criteria, resulting in 31 companies with a total of 155 observations over five years. Data analysis was conducted using panel data regression with EViews version 13. The regression model was selected through the Chow test, Hausman test, and Lagrange Multiplier test, resulting in the Random Effect Model (REM) as the most appropriate model. The results show that Growth Opportunities and Leverage simultaneously have a significant effect on Accounting Prudence. Partially, Growth Opportunities has no significant effect on Accounting Prudence, while Leverage also has no significant effect on Accounting Prudence.
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