Pengaruh Financial Distress Dan Ceo Gender Terhadap Konservatisme Akuntansi Di Perusahaan Sektor Jasa Transportasi Yang Terdaftar Di Bursa Efek Indonesia (Bei)

Wijaya, Kelvin (2022) Pengaruh Financial Distress Dan Ceo Gender Terhadap Konservatisme Akuntansi Di Perusahaan Sektor Jasa Transportasi Yang Terdaftar Di Bursa Efek Indonesia (Bei). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to find out how the influence of financial distress and CEO gender on the application or practice of accounting conservatism, especially during the Covid-19 pandemic by focusing on transportation services companies listed in Indonesia Stock Exchange with a research period from 2019-2020. The data used in this study is secondary data derived from financial statements. The population used in this study is a transportation services company listed on the Indonesia Stock Exchange. The sampling technique used is a purposive sampling method and obtained by 26 companies with a total of 52 samples. Hypothesis testing is done with logistic regression analysis. The results of this study showed that financial distress and CEO gender has no effect on accounting conservatism practices. Keywords: Financial Distress, CEO Gender, accounting conservatism

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