Fasa, Karlina Hanifah (2021) Pengaruh Intensitas Modal, Financial Distress, Growth Opportunity dan Leverage terhadap Konservatisme Akuntansi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aimed to test the effect of capital intensity, financial distress, growth opportunity and leverage. This study used secondary data from the Indonesian Stock Exchange and Yahoo Finance for daily stock price data. The sample used mining sector companies for the period 2017-2020 listed on the Indonesia Stock Exchange with a total of 178 samples. This research sample used purposive sampling method and logistic regression analysis. The results indicate that growth opportunity had a significant positive effect on accounting conservatism. Meanwhile, capital intensity, financial distress and leverage do not have a significant effect on accounting conservatism. Keywords: Accounting conservatism, Capital Intensity, Financial Distress, Growth Opportunity, Leverage
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | KARLINA HANIFAH FASA |
| Date Deposited: | 29 Oct 2021 07:10 |
| Last Modified: | 29 Oct 2021 07:10 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8303 |
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