Konservatisme Akuntansi dan Ukuran Perusahaan Terhadap Profitabilitas

Abstract

Company profitability is influenced by various internal and external elements, including operational efficiency, capital management, asset turnover, company size and economic conditions. The purpose of this study is to examine the effect of accounting conservatism and company size on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange. This study uses secondary data collected from listed companies. The analytical method used is panel data regression analysis. Based on the test results and discussion, it states that conservatism affects profitability (return on assets) with a probability value of 0.012 <0.05, while company size (size) does not affect ROA with a probability value of 0.06 >0.05.