Skripsi

PENGARUH INTENSITAS MODAL, RISIKO LITIGASI, DAN KEPEMILIKAN ASING TERHADAP KONSERVATISME AKUNTANSI

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Penilaian

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This study aims to examine the effect of capital intensity, litigation risk, and foreign ownership on accounting conservatism. The object of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The number of research samples was 59 companies with a total of 177 observations determined by purposive sampling method. This study uses a quantitative approach with the type of data in the form of secondary data sourced from the official portal of the Indonesia Stock Exchange or portals managed by the company. Hypothesis testing in this study uses panel data regression analysis techniques which are processed using the Eviews computer application. Based on the results of the random effect model, it shows that capital intensity affects accounting conservatism, while litigation risk and foreign ownership have no effect on accounting conservatism

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407003757	T147014	T1470142024	Central Library (Referensi)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1470142024

Publisher

Indralaya : Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xix, 68 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

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Subject(s)

Prodi Akuntansi
Pengauditan

Specific Detail Info

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Statement of Responsibility

UIN Rafqy

Other version/related

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