Pengaruh Perspektif Positive Accounting Theory, Growth Opportunities dan Operating Cash Flow Terhadap Konservatisme Akuntansi Pada Perusahaan Jasa yang Terdaftar di BEI Periode 2010-2013

ABSTRAK
Pengaruh Perspektif Positive Accounting Theory, Growth Opportunities
dan Operating Cash Flow Terhadap Konservatisme Akuntansi Pada
Perusahaan Jasa Yang Terdaftar Di BEI Periode 2010-2013

Penelitian ini bertujuan Untuk mengetahui pengaruh perspektif positive accounting
theory (kepemilikan manajerial, kepemilikan public, leverage, Firm Size, intensitas modal),
Growth Oppurtunities dan operating cash flow secara parsial maupun simultan terhadap
konservatisme akuntansi perusahaan jasa yang terdaftar di BEI periode 2010-2013.
Populasi penelitian ini adalah perusahaan jasa yang terdaftar di Bursa Efek Indonesia
periode 2010-2013. Sampel yang diambil sebanyak 78 perusahaan, 16 diantaranya
merupakan sampel yang memenuhi kriteria. Teknik yang digunakan untuk pengambilan
sampel adalah purpose sampling. teknik analisis data dalam penelitian ini adalah regresi linier
berganda.
Hasil penelitian menunjukkan bahwa persepktif positive accounting theory
(kepemilikan manajerial dan kepemilikan public) dan operating cash flow berpengarung
negative secara parsial terhadap konservatisme akuntansi, sedangkan perspektif positive
accounting theory (leverage, firm size, intensitas modal), growth oppurtunities berpengaruh
positive secara parsial terhadap konservatisme akuntansi. Dan seluruh variabel independen
berpengaruh signifikan secara simultan terhadap konservatisme akuntansi
Kata kunci: Positive accounting theory, growth opportunities, operating Cash Flow,

konservatisme akuntansi, regresi linear berganda

Universitas Sumatera Utara

ABSTRACT

Influence of Positive Accounting Theory Perspective, Growth Opportunities and Operating
Cash Flow To The Accounting Conservatism In Services companies listed on the
Indonesia stock exchange periodic 2010-2013

This research aims to determine the effect of positive accounting theory perspective
(managerial ownership, public ownership, leverage, Firm Size, capital intensity), Growth
oppurtunities and operating cash flow partially or simultaneously toward conservatism
accounting services companies listed on the Indonesia stock exchange periodic 2010-2013.
The population of this research is the services companies listed in Indonesia stock
exchange in periodic 2010-2013. The samples taken are as many as 78 companies, 16 of
which are samples that meet the criteria. The technique used for sampling is purpose
sampling. The data analysis technique in the research is multiple linear regression.
The results showed that positive accounting theory perspective ( managerial
ownership and public ownership) and operating cash flow partially negative effect partially

on accounting conservatism, while positive accounting theory perspektive (leverage, firm size
and capital intensity), growth oppurtunities positive effect partially on accounting
conservatism. And all independent variables simultaneously have significant influence on
accounting conservatism
Keywords:
Positive Accounting Theory, Growth Opportunities, Operating
Cash flow, Accounting Conservatism, multiple linear regression.

Universitas Sumatera Utara