Skripsi

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI.

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Penilaian

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Accounting conservatism is a cautious reaction given by companies to deal with uncertainty by considering and ascertaining risks and uncertainties. Factors known to influence accounting conservatism are managerial ownership, leverage and financial distress. This study aims to determine the effect of managerial ownership, leverage and financial distress on accounting conservatism. The method used in this research was quantitative by using secondary data. Data collection was carried out using a documentation instrument, namely the financial statements of issuers in the financial sector on the IDX for the 2017-2020 period. From the research sample, it was decided that the 232 data used came from 58 companies. Data analysis was performed using statistical tests. The results showed: a) managerial ownership had no significant effect on the variable level of conservatism, b) variable leverage had a negative effect on the variable level of conservatism, and c) financial distress had no significant effect on the variable level of conservatism. It is recommended for further research to consider the use of other variables that can affect the level of company accounting conservatism

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207004466	T81810	T818102022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T818102022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

xv, 60 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.662 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perusahaan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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