PENGARUH LEVERAGE, FINANCIAL DISTRESS, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

Andrianingrum, Wahyuni (2023) PENGARUH LEVERAGE, FINANCIAL DISTRESS, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

viii
ABSTRACT
The purpose of this study is to empirically examine the effect of leverage,
financial distress, and growth opportunities on accounting conservatism in mining
sector companies listed on the Indonesia Stock Exchange (IDX). The population in
this study are all mining companies listed on the IDX in 2016-2020. The sample
selection was carried out using purposive sampling technique so that the sample
used was 51 mining companies. While the data analysis in this study used the
multiple linear regression analysis method using the SPSS version 25 software
application for windows. The data analysis technique used is descriptive statistics,
classical assumption test, and hypothesis testing. The results show that leverage
and growth opportunities have no effect on accounting conservatism. While
financial distress has a positive effect on accounting conservatism.
Keywords: conservatism, leverage, financial distress, growth opportunities
vii
ABSTRAK
Tujuan penelitian adalah menginvestigasi secara empiris pengaruh leverage,
financial distress, dan growth opportunities terhadap konservatisme akuntansi pada
perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Populasi
dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di BEI pada
tahun 2016-2020. Pemilihan sampel dilakukan dengan menggunakan teknik purposive
sampling, sampel yang digunakan adalah 51 perusahaan pertambangan. Analisis data
dalam penelitian ini menggunakan metode analisis regresi linier berganda dengan aplikasi
software SPSS versi 25 for windows. Teknik analisis data yang digunakan adalah statistik
deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa
leverage dan growth opportunities tidak berpengaruh terhadap konservatisme akuntansi.
Financial distress berpengaruh positif terhadap konservatisme akuntansi.
Kata Kunci : konservatisme, leverage, financial distress, growth opportunities

Item Type: Thesis (Other)
Uncontrolled Keywords: konservatisme, leverage, financial distress, growth opportunities
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 05 Oct 2023 01:48
Last Modified: 05 Oct 2023 01:48
URI: http://eprints.upnyk.ac.id/id/eprint/37821

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