Pengaruh Konservatisme Akuntansi Terhadap Kualitas Laba Pada Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2014 - 2018

Lasaru, Andrew Brandon Glenn (2020) Pengaruh Konservatisme Akuntansi Terhadap Kualitas Laba Pada Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2014 - 2018. Undergraduate thesis, UNIVERSITAS KATOLIK MUSI CHARITAS.

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Abstract

This study aims to determine the effect of accounting conservatism on earnings quality on transportation companies listed on the Indonesia Stock Exchange in 2014-2018. The population in this study is a transportation company registered during the study period at IDX. By using purposive sampling technique, obtained as many as 55 research samples with a study period of 5 years 2014-2018. Hypothesis testing uses simple regression analysis method with the help of SPSS version 23. The results of the study indicate that Accounting Conservatism has a positive effect on earnings quality.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Accounting Conservatism, Earnings Quality
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 1092 not found.
Date Deposited: 05 Mar 2021 06:39
Last Modified: 05 Mar 2021 06:39
URI: http://eprints.ukmc.ac.id/id/eprint/5355

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