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

Skripsi

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

Tiffani, Vanessa - Personal Name;

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Penilaian anda saat ini :  

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.


Availability
Inventory Code Barcode Call Number Location Status
2407000292T137710T1377102023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1377102023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023
Collation
xvii, 71 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.662 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perusahaan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
MURZ
Other version/related

No other version available

File Attachment
  • 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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