Pengaruh Intensitas Modal, Financial Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Dan Risiko Litigasi Terhadap Prudence (Prinsip Kehati-Hatian)

Abstract

This research aimed to get emprical evidence about the effect of capital intensity, financial leverage, firm size, managerial ownership, and litigation risk on prudence. The population of this recearch was companies listed on the Indonesia Stock Exchange in 2014-2017. The selection of research used purposive sampling method in order to geat 120 sampels. Technique of data analysis was multiple linier regression. The result showed that  financial leverage, firm size, and managerial ownership had positive effect on prudence, while capital intensity and litigation risk had no effect on prudence.