Pengaruh Financial Distress dan Leverage Terhadap Konservatisme Akuntansni

Nur'asyah, Adellia (2025) Pengaruh Financial Distress dan Leverage Terhadap Konservatisme Akuntansni. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the effect of Financial distress and leverage on accounting conservatism by focusing on financial sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The data used is secondary data. The population in the study were all financial sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 96 companies were obtained with a total of 288 samples. Hypothesis testing is carried out using multiple regression analysis. The results of this study indicate that Financial distress has no effect on accounting conservatism and leverage has a positive effect on accounting conservatism.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Financial distress, Leverage, Accounting Conservatism
Subjects: H Social Sciences > HG Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Adellia Nur'asyah
Date Deposited: 19 Jun 2025 02:10
Last Modified: 19 Jun 2025 02:10
URI: http://eprints.ukmc.ac.id/id/eprint/14129

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