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)

RAMADHAN, M. ILHAM and Novriansa, Agil (2024) 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). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Konservatisme Akuntansi, Managerial Ability, Financial Distress dan Auditor Tenure
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. Ilham Ramadhan
Date Deposited:	20 May 2024 08:32
Last Modified:	20 May 2024 08:32
URI:	http://repository.unsri.ac.id/id/eprint/144395

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