Ainunnisa, Swa Zulfa (2020) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN GROWTH OPPORTUNITIES TERHADAP TINGKAT KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018. Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Growth Opportunities terhadap tingkat Konservatisme Akuntansi pada perusahaan manufaktur di BEI tahun 2016 sampai 2018. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI. Pengambilan sampel menggunakan metode purposive sampling. Jumlah data yang diolah sebanyak 464 perusahaan manufaktur. Analisis yang digunakan adalah analisis regresi berganda dengan alat program bantu SPSS. Hasil penelitian menunjukkan bahwa Leverage berpengaruh positif terhadap tingkat Konservatisme Akuntansi. Sedangkan, Ukuran Perusahaan, Profitabilitas, dan Growth Opportunities tidak berpengaruh terhadap tingkat Konservatisme Akuntansi. This study aims to examine the effect of Company Size, Leverage, Profitability, and Growth Opportunities on the level of Accounting Conservatism in manufacturing companies on the Stock Exchange in 2016 to 2018. The population in this study are manufacturing companies listed on the IDX. Sampling using a purposive sampling method. The amount of data processed is 464 manufacturing companies. The analysis used is multiple regression analysis with SPSS aids. The results showed that leverage had a positive effect on the level of accounting conservatism. Meanwhile, company size, profitability, and growth opportunities do not affect the level of accounting conservatism
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2136 NIM.16.05.52.0123 |
| Uncontrolled Keywords: | konservatisme akuntansi, ukuran perusahaan, leverage, profitabilitas, growth opportunities. |
| Subjects: | H Social Sciences > HG Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 21 Oct 2020 08:15 |
| Last Modified: | 21 Oct 2020 08:15 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7262 |
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