PENGARUH KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITY, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI

AZHARY, MUHAMAD HAFIZ and Sari, Rela (2024) PENGARUH KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITY, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to provide empirical evidence on the influence of managerial ownership, growth opportunities, financial distress, and leverage on accounting conservatism. The sample used in this study is transportation and logistics companies that have been consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This research is quantitative research using secondary data as the source of research data. The sample selection was carried out using the purposive sampling method, so that 18 companies were obtained that met the criteria with 5 years of observation. The data analysis method used in this study is panel data regression analysis using the Eviews 12 application. The results of this study show that managerial ownership has an effect on the application of accounting conservatism, while growth opportunities, financial distress, and leverage do not affect the application of accounting conservatism.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan Manajerial, Growth Opportunity, Financial Distress, Leverage, Konservatisme Akuntansi
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. Hafiz Azhary
Date Deposited:	28 Jun 2024 03:03
Last Modified:	28 Jun 2024 03:03
URI:	http://repository.unsri.ac.id/id/eprint/148149

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