SKRIPSI AKS

Pengaruh Leverage, Ukuran Perusahaan dan Growth Opportunities Terhadap Konservatisme Akuntansi, Dengan Profitabillitas Sebagai Variabel Moderasi

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ABSTRACK

This study aims to determine the effect of leverage, firm size and growth
opportunities on accounting conservatism with profitability as a moderating
variable. The population in this study was conducted at food and beverage
manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021.
This type of research used is quantitative research. The sampling technique
used a purposive sampling technique so that a sample of 15 companies was
obtained and the number of observations was 90 observational data. The data
analysis technique used is panel regression and the data is processed with Eviews
12.
The research results show that company size and growth opportunities have
a positive effect on accounting conservatism. Leverage and and profitability have
a negative effect on accounting conservatism. Profitability cannot moderate
leverage, company size and growth opportunities on accounting conservatism.
Keywords: Leverage, Firm Size, Growth Opportunities, Profitability, Accounting
Conservatism.

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 RON p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 126 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

Roni Suryaningsih

Versi lain/terkait

Lampiran Berkas

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