Ismayanti, Luvi and ., Hj. Ermalina, S.E, M.M (2022) Pengaruh Financial Distress dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan LQ 45 yang Terdaftar di BEI Periode 2016-2020. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Financial Distress dan Leverage Terhadap Konservatisme Akuntansi. Pada perusahaan sektor LQ45 yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini merupakan data sekunder yang didapatkan melalui laporan keuangan perusahaan. Populasi dalam penelitian ini yaitu 45 perusahaan. Dan Sampel yang digunakan dalam penelitian ini sejumlah 11 Perusahaan. Tehnik pengambilan sampel menggunakan purposive sampling dengan mengambil sampel yang memenuhi kriteria sebanyak 11 perusahaan. Analisis yang digunakan dalam penelitian ini yaitu analisi linear berganda. Hasil penelitian menunjukan bahwa Financial Distress dan Leverage secara parsial menunjukan hasil yang signifikan positif terhadap Konservatisme Akuntansi. Secara simultan Financial Distress dan Leverage berpengaruh signifikan secara simultan terhadap Konservatisme Akuntansi.
Kata Kunci : Financisl Distress, Leverage, dan Konservatisme Akuntansi
This research aims to find out how Financial Distress and Leverage Affect Accounting Conservatism. In the LQ45 sector company listed on the Indonesia Stock Exchange. The data used in this study is secondary data obtained through the company's financial statements. The population in this study was 45 companies. And the samples used in this study amounted to 11 companies. Sampling techniques use purposive sampling by taking samples that meet the criteria of 11 companies. The analysis used in this study is multiple linear analysis. The results showed that Financial Distress and Leverage partially showed significant positive results for Accounting Conservatism. Simultaneously Financial Distress and Leverage have a significant effect simultaneously on AccountingxConservatism.
Keywords: Financial Distress, Leverage, and Accounting Conservatism
Item Type: | Other |
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Subjects: | N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 24 Feb 2025 07:32 |
Last Modified: | 24 Feb 2025 07:32 |
URI: | https://repository.itb-ad.ac.id/id/eprint/393 |