PENGARUH TINGKAT AKTIVITAS EKSPLORASI DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME PADA PERUSAHAAN PERTAMBANGAN

Abstract

This research aims to determine the influence of the level of exploration activity and  company size based on PSAK 64 on conservatism in mining sector companies listed on  the Indonesia Stock Exchange (BEI) during the 2018-2021 period. The level of  exploration activity is measured using the exploration aggressiveness indicator, company  size is measured using Ln (total assets), and conservatism using the Net Asset Measure  (NAM).The sampling technique used is a non-probability sampling method, namely the  purposive sampling method. The sample used in this research was 7 mining sector  companies during the 2018-2021 period. Data for this research was collected using  documentation techniques. Hypothesis testing is carried out using multiple linear  regression analysis by first conducting a classical assumption test.The results of this  research show that partially and simultaneously the level of exploration activity and  company size based on PSAK 64 have a positive and significant effect on conservatism.  High exploration costs do not necessarily indicate future economic benefits so they will  affect the quality of profits generated and are thought to also reduce conservatism in  financial reporting. Large companies will tend to report relatively permanent low profits  using the principle of conservatism to avoid high tax burdens.