Putri, Aulia Naura (2023) Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Arus Kas Operasi, Leverage Terhadap Konservatisme Akuntansi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The purpose of this research is to test whether company growth, profitability, operating cash flow, leverage can affect accounting conservatism. The population in this study were property and real estate sector companies listed on the IDX for the 2019-2021 period with the sampling method using purposive sampling so that 87 sample data were obtained that were feasible to test. This study uses data analysis techniques in the form of descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing with the SPSS version 23 program. The results of this study indicate that cash flows have an effect on accounting conservatism. The test results also show that company growth, profitability, leverage have no effect on accounting conservatism. Keyword : Company Growth, Profitability, Operating Cash Flow, Leverage, Accounting Conservatism.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | AULIA NAURA PUTRI |
| Date Deposited: | 29 May 2023 03:11 |
| Last Modified: | 29 May 2023 03:11 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10661 |
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