PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI

TRIANDINI, FENI and Abukosim, Abukosim (2022) PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI. Undergraduate thesis, Sriwijaya University.

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Abstract

Accounting conservatism is a cautious reaction given by companies to deal with uncertainty by considering and ascertaining risks and uncertainties. Factors known to influence accounting conservatism are managerial ownership, leverage and financial distress. This study aims to determine the effect of managerial ownership, leverage and financial distress on accounting conservatism. The method used in this research was quantitative by using secondary data. Data collection was carried out using a documentation instrument, namely the financial statements of issuers in the financial sector on the IDX for the 2017-2020 period. From the research sample, it was decided that the 232 data used came from 58 companies. Data analysis was performed using statistical tests. The results showed: a) managerial ownership had no significant effect on the variable level of conservatism, b) variable leverage had a negative effect on the variable level of conservatism, and c) financial distress had no significant effect on the variable level of conservatism. It is recommended for further research to consider the use of other variables that can affect the level of company accounting conservatism.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Accounting conservatism, managerial ownership, leverage, financial distress
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Feni Triandini
Date Deposited:	14 Nov 2022 02:56
Last Modified:	14 Nov 2022 02:56
URI:	http://repository.unsri.ac.id/id/eprint/81810

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