NASUTION, SUCI RAHMADANI (2024) PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI (Studi pada Perusahaan Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia). Other thesis, UPN Veteran Yogyajarta.
![[thumbnail of 1.SKRIPSI FULL_SUCI RAHMADANI NASUTION_142200028.pdf]](http://eprints.upnyk.ac.id/style/images/fileicons/text.png) |
Text
1.SKRIPSI FULL_SUCI RAHMADANI NASUTION_142200028.pdf Restricted to Repository staff only Download (4MB) |
|
Text
2.HALAMAN DEPAN_SUCI RAHMADANI NASUTION_142200028.pdf Download (135kB) |
|
Text
3.HALAMAN PENGESAHAN_SUCI RAHMADANI NASUTION_142200028.pdf Download (3MB) |
|
Text
4.ABSTRAK_SUCI RAHMADANI NASUTION_142200028.pdf Download (13kB) |
|
Text
5.DAFTAR ISI_SUCI RAHMADANI NASUTION_142200028.pdf Download (387kB) |
|
Text
6.DAFTAR PUSTAKA_SUCI RAHMADANI NASUTION_142200028.pdf Download (132kB) |
Abstract
ix
ABSTRAK
Penelitian ini bertujuan untuk menguji secara empiris pengaruh financial
distress, leverage, Political cost terhadap konservatisme akuntansi pada
perusahaan industri di Bursa Efek Indonesia (BEI) periode 2018-2022. Data yang
digunakan dalam penelitian ini merupakan data sekunder yang bersumber dari
laporan tahunan dan diakses dari sumber website. Populasi penelitian ini adalah
perusahaan sektor industri yang terdaftar di BEI periode 2018-2022. Teknik
pengambilan sampel menggunakan metode purposive sampling. Diperoleh sampel
sebanyak 73 perusahaan dikalikan 5 tahun sehingga diperoleh hasil data
sebanyak 365 sampel data laporan keuangan perusahaan. Data diolah dengan
menggunakan aplikasi IMB SPSS Statistics 24. Hasil penelitian ini menunjukkan
bahwa financial distress, leverage mempunyai pengaruh terhadap konservatisme
akuntansi. Namun, political cost tidak berpengaruh terhadap konservatisme
akuntansi. Oleh karena itu, diperlukan penelitian tambahan untuk memperluas
faktor agar temuannya lebih besar. Saran dari penelitian ini diharapkan
perusahaan dapat mempertahankan dan meningkatkan prinsip konservatisme
akuntansi.
Keywords: Financial distress; leverage; political cost; konservatisme akuntansi
x
ABSTRACT
This study aims to empirically test the influence of financial distress,
leverage, political costs on accounting conservatism in industrial companies on
the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The data used in
this research is secondary data sourced from annual reports and accessed from
website sources. The population of this research is industrial sector companies
listed on the IDX for the 2018-2022 period. The sampling technique uses a
purposive sampling method. A sample of 73 companies was obtained multiplied
by 5 years to obtain data results of 365 samples of company financial report data.
The data was processed using the IMB SPSS Statistics 24 application. The results
of this study show that financial distress, leverage and political costs have an
influence on accounting conservatism. Therefore, additional research is needed to
expand the factors so that the findings are greater. The suggestion from this
research is that it is hoped that companies can maintain and improve the
principle of accounting conservatism.
Keywords: Financial distress; leverage; political cost; konservatisme akuntansi
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Financial distress; leverage; political cost; konservatisme akuntansi |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 20 Mar 2024 01:15 |
| Last Modified: | 20 Mar 2024 01:15 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/39098 |
Actions (login required)
 |
View Item |