Tashya, Angel (2023) PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021. Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
ix
ABSTRAK
Penelitian ini bertujuan menguji secara empiris, apakah pengaruh kepemilikan
manajerial, leverage, financial distress, dan profitabilitas terhadap konservatisme
akuntansi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia
(BEI) periode 2018-2021. Data yang digunakan pada penelitian ini adalah data
sekunder dari annual report dan diakses dari sumber website lainnya. Populasi
penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode
2018-2021. Teknik pengambilan sampel menggunakan metode purposive sampling
sehingga dari 49 perusahaan pertambangan dengan jumlah yang menyatakan
kepemilikan manajerial sebanyak 24 perusahaan. Diperoleh sampel sejumlah 24
perusahaan dikali 4 tahun sehingga mendapatkan hasil data sebanyak 96 sampel
data laporan keuangan perusahaan. Data diolah menggunakan aplikasi IBM SPSS
Statistic 24. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial,
leverage, financial distress, dan profitabilitas berpengaruh terhadap konservatisme
akuntansi. Oleh karena itu, diperlukan studi tambahan untuk dapat memperluas
faktor sehingga temuan lebih besar. Saran dari penelitian ini, diharapkan
perusahaan dapat tetap mempertahankan dan meningkatkan prinsip konservatisme
akuntansi untuk mengurangi asimetri antara pemegang saham, investor atau
kreditur.
Kata kunci: kepemilikan manajerial, leverage, financial distress, profitabilitas,
konservatisme akuntansi.
ABSTRACT
This study aims to empirically test whether the effect of managerial ownership,
leverage, financial distress, and profitability on accounting conservatism in mining
companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period.
The data used in this research is secondary data from the annual report and
accessed from other website sources. The population of this study are mining sector
companies listed on the IDX for the 2018-2021 period. The sampling technique
used the purposive sampling method so that out of 49 mining companies with a total
of 24 companies stating managerial ownership. Obtained a sample of 24 companies
multiplied by 4 years so as to get data as many as 96 samples of company financial
report data. Data was processed using the IBM SPSS Statistics 24 application. The
results of this study indicate that managerial ownership, leverage, financial
distress, and profitability affect accounting conservatism. Therefore, additional
studies are needed to be able to broaden the facts so that the findings are larger.
Suggestions from this study, it is hoped that companies can maintain and improve
the principles of accounting conservatism to reduce asymmetry between
shareholders, investors or creditors.
Keywords: managerial ownership, leverage, financial distress, profitability,
accounting conservatism.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | managerial ownership, leverage, financial distress, profitability, accounting conservatism. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 05 Jul 2023 07:13 |
| Last Modified: | 05 Jul 2023 07:16 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/36323 |
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