Yunera, Rosi (2018) PENGARUH GROWTH OPPORTUNITIES, DEBT COVENANT, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Growth Opportunties, Debt Covenant, dan Financial Distress Terhadap Konservatisme Akuntansi pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) . Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi data panel dengan Eviews 10. Populasi dari penelitian ini adalah perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai dengan tahun 2017. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 27 perusahaan industri barang konsumsi sehingga total observasi dalam penelitian ini sebanyak 135 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.sahamok.com. pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) Growth Opportunities tidak berpengaruh terhadap Konservatisme Akuntansi pada perusahaan industri barang konsumsi yang terdaftar di BEI periode 2013-2017, (2) Debt Covenant berpengaruh negatif signifikan terhadap Konservatisme Akuntansi pada perusahaan industri barang konsumsi yang terdaftar di BEI periode 2013-2017, (3) Financial Distress berpengaruh negatif signifikan terhadap Konservatisme Akuntansi pada perusahaan industri barang konsumsi yang terdaftar di BEI periode 2013-2017 Kata Kunci : Kesempatan bertumbuh, Kontrak utang, Kesulitan keuangan, Konservatisme akuntansi ABSTRACT This study aimed to test the effect of Growth Opportunities, Debt Covenant, and Financial Distress on Accounting Conservatism in consumer goods industry companies that listed in Indonesian Stock Exchange (IDX) from 2013-2017 . This research uses descriptive quantitative approach, which is measured using data panel regression bassed method use Eviews 10. Sample was determined by purposive sampling method, and get 27 consumer goods industry companies. So, total observation in this research are 135 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website: www.idx.co.id and www.sahamok.com. Hypothesis testing are using t test. The result are (1) Growth Opportunities has no significantly effect to accounting conservatism in consumer goods industry companies that listed in Indonesian Stock Exchange (IDX) from 2013-2017, (2) Debt Covenant has significantly negative effect to accounting conservatism in consumer goods industry companies that listed in Indonesian Stock Exchange (IDX) from 2013- 2017, (3) Financial Distress has significantly negative effect to accounting conservatism in consumer goods industry companies that listed in Indonesian Stock Exchange (IDX) from 2013-2017. Keywords : Growth Opportunities, Debt Covenant, Financial Distress, Accounting Conservatism
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 10 Feb 2022 09:55 | ||||||||
| Last Modified: | 10 Feb 2022 09:55 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7072 |
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