SKRIPSI AKS

DEBT COVENANT, GROWTH OPPORTUNITY , KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KONSERVATISME AKUNTANSI

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ABSTRACT This study aims to determine the effect of debt covenants, growth opportunities, managerial ownership, and institutional ownership on accounting conservatism in technology, infrastructure, transportation, and logistics companies in 2021. This study used a purposive sampling technique, a sample of 98 companies were involved in this study. The data used in this study were obtained through the financial reports of each company which can be downloaded at www.idx.co.id or on the respective company's website. Furthermore, the data were analyzed using multiple linear regression with the help of SPSS 26. The results of the analysis show that debt covenants have a positive effect on accounting conservatism. Growth opportunity, managerial ownership, institutional ownership have no effect on accounting conservatism. Keywords: Debt Covenant, Growth Opportunity, Managerial Ownership, Institutional Ownership and Accounting Conservatism.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 NEN p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 93 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

Neni Novita Sari

Versi lain/terkait

Lampiran Berkas

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