PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI UANG TUNAI DENGAN MASA KERJA AUDIT, UKURAN AUDIT, OPINI AUDIT, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Mila Sari; Agus Munandar

doi:10.23969/oikos.v7i2.7213

Authors

Mila Sari Universitas Esa Unggul
Agus Munandar

DOI:

https://doi.org/10.23969/oikos.v7i2.7213

Keywords:

Cash Value; Accounting Conservatism; Audit Tenure; Audit Opinion; Audit Size; and Institutional Ownership

Abstract

The purpose of this research is to determine the effect of accounting conservatism on cash value, with audit tenure (AT), audit size (AS), audit opinion (AO), and institutional ownership structure (IO) as moderating variables in non utility and non financial companies on Indonesian Stock Exchange's ESG Leaders index from 2018-2021. The sample population consists of 12 companies that have been listed on the the Indonesia Stock Exchange (IDX) ESG Leaders index, with 48 financial report data to be tested. The research model used is moderated regression analysis. Also, the model has passed the classic assumption test method. Regarding the hypothesis test, researcher used the T test, with alpha 0.05. Based on statistic result, it shows the evidence that accounting conservatism has a positive impact on the value of cash. On the other hand, Audit tenure, audit size, audit opinion, and institutional ownership structure do not show the evidence that could moderate the relationship between accounting conservatism and cash value.

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