Skripsi

PENGARUH ARUS KAS OPERASI, PERSISTENSI LABA, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERCATAT DI BEI.

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Penilaian

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This study aims to examine the effect of operating cash flow, earnings persistence, and financial distress on accounting conservatism. This research uses a quantitative approach. The sample in this study were 21 companies in the Transportation and Logistics sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses a sampling method, namely purposive sampling. This research analysis method is descriptive statistics, classical assumption test, hypothesis testing and multiple linear regression analysis. The data processing tool used is the SPSS 26 application. The results of this study indicate that operating cash flow has a positive effect on accounting conservatism. Likewise, earnings persistence has a positive effect on accounting conservatism, while financial distress has a negative effect on accounting conservatism.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000292	T137710	T1377102023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1377102023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xvii, 71 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.662 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

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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