The effect of financial distress, capital intensity, managerial ownership, institutional ownership, information asymmetry and trading volume activity on the prudence of accounting
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T This study aims to analyze and determine the effect of Financial Distress, CapitalIntensity, Managerial Ownership, Institutional Ownership, Information Asymmetry,and Trading Volume Activity on the Prudence of Accounting. The population of thisstudy is are Transportation & Logistics Sector and Energy Sector companies listed inIndonesia Stock Exchange (IDX) in 2018-2021. The sample was selected based on thepurposive sampling method obtained from 112 companies. Data is collected throughthe Indonesia Stock Exchange (IDX) and the company's websites. The results of thisstudy indicate that Capital Intensity, Institutional Ownership, and InformationAsymmetry positively affect the Prudence of Accounting. Meanwhile, FinancialDistress has a negative effect on the Prudence of Accounting. However, ManagerialOwnership and Trading Volume Activity have not affected the Prudence ofAccounting.