SKRIPSI AKS

Analisis Pengaruh Konservatisme Akuntansi Terhadap Kinerja Perusahaan Manufaktur Pada Tahun 2018-2021

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ABSTRACT

This study aims to determine the effect of accounting conservatism on firm
performance which is controlled by firm size and leverage. This research was
conducted on all manufacturing companies listed on the Indonesia Stock Exchange
for the 2018-2021 period.
This type of research used is quantitative research. The data used is
secondary data from the company's annual report. The sample selection method
used a purposive sampling method with a total sample of 93 companies. While the
analytical method used is panel data regression analysis and processed using the
Eviews program application version 10.
The partial test results of accounting conservatism have a significant
negative effect on company financial performance as measured using ROA but
accounting conservatism has no effect on company market performance as
measured using Tobin's Q. Simultaneous test results show that accounting
conservatism, company size, and leverage have an effect on company performance,
both financial performance and company market performance.
Keywords: Accounting Conservatism, Financial Performance, Market
Performance

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ERI a 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 153 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

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Erin Mahardika Putri

Versi lain/terkait

Lampiran Berkas

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