Skripsi

PENGARUH MANAGERIAL ABILITY TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL DISTRESS DAN AUDITOR TENURE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022)

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Penilaian

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This research aims to empirically test the relationship between managerial ability and accounting conservatism with financial distress and auditor tenure as moderating variables. This research uses panel data with an observation span of 6 years. The sample for this research is non financial companies listed on the Indonesia Stock Exchange (BEI) in 2017 - 2022. The results of purposive sampling show that the number of samples in this research is 165 companies with a total of 990 observations. The results of panel data regression analysis with random effect models and robust standard errors in the STATA 17 application show that managerial ability has no effect on accounting conservatism, financial distress is able to moderate by strengthening the influence of managerial ability on accounting conservatism and auditor tenure is able to moderate by weakening the influence managerial ability towards accounting conservatism.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407002956	T144395	T1443952024	Central Library (Referensi)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1443952024

Publisher

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

Collation

xx, 87 hlm.; ilus.; tab.; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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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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