ANGELA, OLVY (2020) PENGARUH FINANCIAL DISTRESS, LEVERAGE, INVESTMENT OPPORTUNITY SET (IOS), KEPEMILIKAN MANAJERIAL, DAN FIRM SIZE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016- 2018. Skripsi thesis, Universitas Tarumanagara.
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Abstract
ABSTRAK Tujuan dari penelitian ini adalah menguji analisis faktor-faktor yang mempengaruhi konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sampel diseleksi dengan menggunakan teknik purposive sampling terkumpul 61 perusahaan. Penelitian ini menggunakan metode analisis regresi berganda dengan bantuan Microsoft Excel dan IBM SPSS 23. Hasil penelitian ini secara simultan menunjukkan bahwa financial distress, leverage, investment opportunity set (IOS), kepemilikan manajerial, dan firm size berpengaruh signifikan terhadap konservatisme akuntansi. Secara parsial, penelitian ini menunjukkan bahwa financial distress dan leverage berpengaruh negatif signifikan terhadap konservatisme akuntansi. Investment opportunity set (IOS), kepemilikan manajerial dan firm size tidak memiliki pengaruh signifikan terhadap konservatisme akuntansi. Kata Kunci : Financial Distress, Leverage, Investment Opportunity Set (IOS), Kepemilikan Manajerial, Firm Size. ABSTRACT The purpose of this study is to examine the analysis of factors affecting accounting conservatism of manufacture companies listed on the Indonesia Stock Exchange for the period 2016-2018. Samples were selected using 70 purposive sampling methods. Sample was selected using purposive sampling method amounted to 61 companies. This study uses multiple regression analysis methods helped by Microsoft Excel and IBM SPSS 23. This study shows that simultaneously financial distress, leverage, investment opportunity set (IOS), managerial ownership, and firm size have a significant effect on accounting conservatism. Partially, financial distress and leverage have a significant negative effect on accounting conservatism. The investment opportunity set (IOS), managerial ownership and firm size have no significant effect on conservative accounting. Keywords: Financial Distress, Leverage, Investment Opportunity Set (IOS), Managerial Ownership, Firm Size.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 15 Nov 2021 04:13 |
| Last Modified: | 15 Nov 2021 04:13 |
| URI: | http://repository.untar.ac.id/id/eprint/33029 |
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