Ramadhany, Salma Arvia (2020) Faktor – Faktor Yang Mempengaruhi Konservatisme Akuntansi ( Studi empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2016-2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini menguji pengaruh Pertumbuhan Penjualan, Profitabilitas, Intensitas Modal, Struktur Kepemilikan Manajerial, Struktur Kepemilikan Institusional terhadap Konservatisme Akuntansi. Sampel dari penelitian ini menggunakan 173 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode tahun 2016 – 2018. Faktor-faktor tersebut kemudian diuji dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Pertumbuhan Penjualan, Intensitas Modal, Profitailitas, Struktur Kepemilikan Institusional tidak berpengaruh terhadap Konservatisme Akuntansi, Struktur Kepemilikan Manajerial berpengaruh positif signifikan terhadap Konservatisme Akuntansi This study examines the effect of Sales Growth, Profitability, Capital Intensity, Managerial Ownership Structure, Institutional Ownership Structure on Accounting Conservatism. Sample of this research is 170 manufacture firms listed in Indonesia Stock Exchange period 2005-2007. Technique of anáyisis for examining the hipótesis was multiple liniear regresion. The results shows that Sales Growth, Capital Intensity, Profitability, Institutional Ownership Structure did not affect Accounting Conservatism, Managerial Ownership Structure had a significant positive effect on Accounting Conservatism.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2149 NIM.16.05.52.0184 |
| Uncontrolled Keywords: | Pertumbuhan Penjualan, Profitabilitas, Intensitas Modal, Struktur Kepemilikan Manajerial, Struktur Kepemilikan Institusional dan Konservatisme Akuntansi |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 04 Nov 2020 02:46 |
| Last Modified: | 04 Nov 2020 02:46 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7296 |
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