PENGARUH ARUS KAS OPERASI, PERSISTENSI LABA, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERCATAT DI BEI

TIFFANI, VANESSA and Abukosim, Abukosim (2024) PENGARUH ARUS KAS OPERASI, PERSISTENSI LABA, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERCATAT DI BEI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of operating cash flow, earnings persistence, and financial distress on accounting conservatism. This research uses a quantitative approach. The sample in this study were 21 companies in the Transportation and Logistics sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses a sampling method, namely purposive sampling. This research analysis method is descriptive statistics, classical assumption test, hypothesis testing and multiple linear regression analysis. The data processing tool used is the SPSS 26 application. The results of this study indicate that operating cash flow has a positive effect on accounting conservatism. Likewise, earnings persistence has a positive effect on accounting conservatism, while financial distress has a negative effect on accounting conservatism.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Arus kas operasi, Persitensi Laba, Financial Distress, Konservatisme Akuntansi
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Vanessa Tiffani
Date Deposited:	09 Jan 2024 01:44
Last Modified:	09 Jan 2024 01:44
URI:	http://repository.unsri.ac.id/id/eprint/137710

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