Skripsi

PENGARUH KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITY, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI

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Penilaian

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This research aims to provide empirical evidence on the influence of managerial ownership, growth opportunities, financial distress, and leverage on accounting conservatism. The sample used in this study is transportation and logistics companies that have been consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This research is quantitative research using secondary data as the source of research data. The sample selection was carried out using the purposive sampling method, so that 18 companies were obtained that met the criteria with 5 years of observation. The data analysis method used in this study is panel data regression analysis using the Eviews 12 application. The results of this study show that managerial ownership has an effect on the application of accounting conservatism, while growth opportunities, financial distress, and leverage do not affect the application of accounting conservatism.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407003876	T148149	T1481492024	Central Library (Referensi)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1481492024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya., 2024

Collation

xviii, 65 hlm.; ilus.; tab.; 28 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.151 107

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

AKUNTANSI MANAJEMEN
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

UIN Rafqy

Other version/related

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