Yosefa Sayekti
Program Studi Akuntansi Fakultas Ekonomi Universitas Jember
DOI: https://doi.org/10.19184/jauj.v11i1.1257
ABSTRACT
This study aims to examine the debt / equity hypothesis and hypothesis size (political cost hypothesis) with a focus on fixed asset depreciation accounting method selected companies. Debt / equity hypothesis states that if the debt / equity ratio of a company is getting higher, then chances are the company to choose accounting methods that increase profitability also increased (Watts and Zimmerman, 1986). This study uses debt to equity ratio and interest coverage ratio as proxy variables to test the debt / equity hypothesis. While the size hypothesis states that the larger the company, the managers the possibility to choose accounting methods that reduce profits is also higher (Watts and Zimmerman, 1986). This study uses total assets and net income as proxy variables for company size. This study uses a logit regression to test the hypothesis. The total sample of the study was 108 company's financial statements for the year ended December 31, 2004. The results show that the debt / equity hypothesis (the interest coverage ratio as a proxy variable), and the size hypothesis (with total assets as a proxy variable) proved. Overall, the test results are consistent with previous studies.
Keywords: debt/equity hypothesis, size hypothesis, logit model
ABSTRAK
Penelitian ini bertujuan untuk menguji hipotesis utang/ekuitas dan hipotesis ukuran (hipotesis biaya politik) dengan fokus pada metode akuntansi penyusutan aset tetap pada perusahaan-perusahaan terpilih. Hipotesis utang/ekuitas menyatakan bahwa jika rasio utang/ekuitas suatu perusahaan meningkat, maka kemungkinan perusahaan tersebut memilih metode akuntansi yang meningkatkan keuntungan juga meningkat (Watts dan Zimmerman, 1986). Penelitian ini menggunakan rasio utang terhadap ekuitas dan rasio cakupan bunga sebagai variabel proksi untuk menguji hipotesis utang/ekuitas. Sementara hipotesis ukuran menyatakan bahwa semakin besar perusahaan, semakin tinggi kemungkinan manajer memilih metode akuntansi yang mengurangi laba (Watts dan Zimmerman, 1986). Penelitian ini menggunakan total aset dan laba bersih sebagai variabel proksi untuk ukuran perusahaan. Penelitian ini menggunakan regresi logit untuk menguji hipotesis. Sampel total penelitian ini terdiri dari 108 laporan keuangan perusahaan untuk tahun yang berakhir pada 31 Desember 2004. Hasil menunjukkan bahwa hipotesis utang/ekuitas (rasio cakupan bunga sebagai variabel proksi) dan hipotesis ukuran (dengan total aset sebagai variabel proksi) terbukti. Secara keseluruhan, hasil pengujian konsisten dengan studi sebelumnya.
Keywords: hipotesis utang/ekuitas, hipotesis ukuran, model logit
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Published
30-06-2013
Issue
Vol. 11 No. 1 (2013): Jurnal Akuntansi Universitas Jember
Pages
1-12
License
Copyright (c) 2013 Jurnal Akuntansi Universitas Jember
How to Cite
Sayekti, Y. (2015). Pengujian Atas Debt/Equity Hypothesis Dan Size Hypothesis Terhadap Pemilihan Metode Penyusutan Asset Tetap. Jurnal Akuntansi Universitas Jember, 11(1), 1-12. https://doi.org/10.19184/jauj.v11i1.1257
