Fajar Dwi, Fenijayanti (2021) PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI tahun 2017-2020). Skripsi thesis, Sekolah TInggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji apakah Leverage, Ukuran Perusahaan dan Profitabilitas mempengaruhi terhadap konservatisme akuntansi padaperusahaan manufaktursektorindustridasardankimiayangterdaftardiBursaEfekIndoensia (BEI). Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel penelitian sebanyak 27 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2017- 2020 dengan jumlah data sebanyak 108. Metode analisis data yang digunakan analisis regresi linear berganda dan moderated regression analysis dengan alat bantu software Eviews versi 9. Hasil penelitian menunjukan bahwa (1) leverage tidak berpengaruh terhadap konservatisme akuntansi; (2) Ukuran perusahaan berpengaruh signifikan dengan arah koefisien positif terhadap konservatisme akuntansi; (3) Profitabilitas berpengaruh signifikan dengan arah koefisien negatif terhadap konservatisme akuntansi This study aims to examine whether Leverage, Firm Size and Profitability affect accounting conservatism in basic and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this research is purposive sampling method. The research sample consisted of 27 manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for the 2017-2020 period with a total of 108 data. The data analysis method used was multiple linear regression analysis and moderated regression analysis with Eviews version 9 software tools. The results show that (1) leverage has no effect on accounting conservatism; (2) Firm size has a significant effect on the direction of the positive coefficient on accounting conservatism; (3) Profitability has a significant effect on the direction of the negative coefficient on accounting conservatism.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Leverage, Ukuran Perusahaan, Profitabilitas, Konservatisme Akuntansi | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Fajar Dwi Fenijayanti | ||||||||
| Date Deposited: | 20 Dec 2021 07:01 | ||||||||
| Last Modified: | 20 Dec 2021 07:01 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6313 |
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