SKRIPSI AKS
Analisis Pengaruh Leverage, Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Growth Opportunities Terhadap Konservatisme Akuntansi
effect of leverage, profitability, likuidity, firm size,
and growth opportunitites of manufacturing companies listed on the Indonesian
Stock Exchange (IDX) for the 2015-2019 period. The data in this study use
secondary data by using research data collection techniques in the form of
documentation.
The samplein this study were 62 manufacturing companies listed on the Indonesian
Stock Exchange (IDX) for the 2015-2019 period. The sampling techniques in this
study is panel data regression analysis Eviews 10 software.
Based on data analysisconducted by panel data regression analyst shows that
leverage, profitability, and growth opportunities have negative effect on accounting
conservatism. While likuidity and firm size have no effect on accounting
conservatism manufacturing companies listed on the Indonesian Stock Exchange
(IDX) for 2015-2019 period.
Keyword: Leverage, Profitability, Likuidity, Firm Size, Growth Opportuniies,
Accounting Conservatism
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