PENGARUH TINGKAT KESULITAN KEUANGAN, STRUKTUR KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITIES DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI)

SURYONINGTYAS, LINA RIZKY (2017) PENGARUH TINGKAT KESULITAN KEUANGAN, STRUKTUR KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITIES DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Conservatism is a principle which affects valuation in accounting, because it is conservative to this day still has an important role in accounting practices. The purpose of this research was to test and to analyze the influence of the financial distress, managerial ownership structure, growth opportunities and debt covenant on accounting conservatism , study in manufacturing companies listed in Indonesia Stock Exchange from 2013-2015.In this research purposive sampling method used to determine sample of this research with 103 companies as population. Analysis method used is multiple linear regression with SPSS program version 13. The result showed that the financial distress have a effect of accounting conservatism. While the managerial ownership structure, growth opportunities and debt covenant have no effect of accounting conservatism Keywords: financial distress, managerial ownership structure, growth opportunities, debt covenant, 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: 19 Oct 2017 09:45
Last Modified: 19 Oct 2017 09:45
URI: http://eprints.perbanas.ac.id/id/eprint/2747

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