PENGARUH FINANCIAL DISTRESS, ASIMETRI INFORMASI, RISIKO LITIGASI DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN (STUDI EMPIRIS DI BURSA EFEK INDONESIA PERIODE 2012-2015)

ATI, PAMBAYUN SETIA (2017) PENGARUH FINANCIAL DISTRESS, ASIMETRI INFORMASI, RISIKO LITIGASI DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN (STUDI EMPIRIS DI BURSA EFEK INDONESIA PERIODE 2012-2015). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

A COMPANY WHICH ONE WANT TO HAVE A SUSTAINABLE BUSINESS MUST GIVE ATTENTION TO THE SITUATION AND CONDITION OF COMPANY BOTH IN THE ENTERNAL OR EXTERNAL ASPECT. EXAMPLE OF INTERNAL ASPECT IN A COMPANY IS DECISION FROM MANAGEMENT ABOUT ACCOUNTING METHOD TO BE USED BY COMPANY. APPLYING A ACCOUNTING POLICY WHICH APPROPRIATE WITH THE CHARACTERISTICS OF THE COMPANY IS ABLE TO PRESENT A GOOD FINANCIAL REPORT TO BE PUBLISHED TO INVESTOR. ACCOUNTING CONSERVATISM IS A CONTROVERSIAL ACCOUNTING PRINCIPLES, IT IS BECAUSE THE ACCOUNTING CONSERVATISM NOT REFLECT THE REAL CONDITION OF THE COMPANY. WHEN A COMPANY HAVE MUCH PROBLEMS IN THE COMPANY'S INTERNAL CONTROL, IT IS MEAN THAT THE APPLICATION OF ACCOUNTING CONSERVATISM PRINCIPLE USED IS VERY LOW. TO FIND OUT HOW THE EFFECT OF FINANCIAL DISTRESS, INFORMATION ASYMETRY, LITIGATION RISK AND GROWTH OPPORTUNIES ON THE ACCOUNTING CONSERVATISM IN A COMPANY, THE RESEARCH WAS CONDUCTED. DATA FOR THIS RESEARCH IS FROM MINING COMPANY'S FINANCIAL STATEMENT AT THE INDONESIA STOCK EXCHANGE PERIOD 2012-2015. THE RESULT OF THIS RESEARCH THAT LITIGATION RISK, AND GROWTH OPPORTUNITIES SIGNIFICANTLY INFLUENCE ACCOUNTING CONSERVATISM AND ON THE OTHER SIDE FINANCIAL DISTRESS AND ASYMMETRY OF INFORMATION HAS NO SIGNIFICANTLY EFFECT ON THE ACCOUNTING CONSERVATISM

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 08 Sep 2017 10:46
Last Modified: 17 Nov 2017 08:20
URI: http://eprints.perbanas.ac.id/id/eprint/2371

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