SKRIPSI AKS

KEMAMPUAN MANAJERIAL, REAL EARNINGS MANAGEMENT, INVESTMENT OPPORTUNITY SET DAN KONSERVATISME AKUNTANSI

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ABSTRACT This study aims to determine the effect of managerial ability, real earnings management, and investment opportunity set on accounting conservatism in non-financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data in this study used secondary data by using data collection techniques in the form of documentation methods. The population in this study is non-financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample in this study was 19 companies, namely as many as 95 research data. The sampling technique is carried out by purposive sampling. The data analysis method used in this study is a quantitative analysis technique with panel data regression analysis. Based on the analysis of the data used, it shows that managerial ability variables have a positive effect on accounting conservatism. Real earnings management negatively affects accounting conservatism. Meanwhile, the Investment opportunity set has no effect on accounting conservatism. Keywords: Managerial Ability, Real Earnings Management, Investment Opportunity Set, Accounting Conservatism

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 LYS k 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 152 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Lysty Octavya

Versi lain/terkait

Lampiran Berkas

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