PENGARUH TINGKAT KESULITAN KEUANGAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Frederica, Chaterine (2019) PENGARUH TINGKAT KESULITAN KEUANGAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

[img] Text (Cover)
EA-2019-1521057-Cover.pdf
Download (971kB)
[img] Text (Abstract)
EA-2019-1521057-Abstract.pdf
Restricted to Registered users only
Download (195kB)
[img] Text (Tabel Of Content)
EA-2019-1521057-Tabelofcontent.pdf
Restricted to Registered users only
Download (206kB)
[img] Text (Chapter 1)
EA-2019-1521057-Chapter1.pdf
Restricted to Registered users only
Download (335kB)
[img] Text (Chapter 2)
EA-2019-1521057-Chapter2.pdf
Restricted to Registered users only
Download (239kB)
[img] Text (Chapter 3)
EA-2019-1521057-Chapter3.pdf
Restricted to Registered users only
Download (463kB)
[img] Text (Chapter 4)
EA-2019-1521057-Chapter4.pdf
Restricted to Registered users only
Download (361kB)
[img] Text (Conclusion)
EA-2019-1521057-Conclusion.pdf
Restricted to Registered users only
Download (313kB)
[img] Text (Reference)
EA-2019-1521057-Reference.pdf
Restricted to Registered users only
Download (315kB)
[img] Text (Attachment)
EA-2019-1521057-Attachment.pdf
Restricted to Registered users only
Download (624kB)
[img] Text (Complete)
EA-2019-1521057-Complete.pdf
Restricted to Repository staff only
Download (1MB)
[img] Text (Summary_id)
EA-2019-1521057-Summary_id.pdf
Restricted to Registered users only
Download (515kB)

Abstract

This study aims to determine the effect of the level of financial distress, and managerial ownership of accounting conservatism. In this study, the sample used is a manufacturing sector company that is listed on the Indonesia Stock Exchange. The sampling technique in this study was purposive sampling so that a sample of 72 companies was obtained. The data in this study uses current assets data, current debt, retained earnings, earnings before interest and taxes, stock market value, total debt, total assets, net income, total capital, operating cash flow, depreciation, amortization, sales, number of shares circulating and the number of shares owned by the manager. Hypothesis testing uses bootstrap technique to see the effect of independent variables on the dependent variable. The tool used to analyze data using IBM SPSS 24. The results of testing the first hypothesis states that the level of financial distress does not negatively affect accounting conservatism. While the results of testing the second hypothesis states that managerial ownership has a positive effect on accounting conservatism Keywords: Level of financial distress, Managerial Ownership, Accounting Conservatism

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Level of financial distress ; Managerial Ownership ; Accounting Conservatism
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 02 Jun 2022 12:31
Last Modified: 02 Jun 2022 12:31
URI: http://eprints.ukmc.ac.id/id/eprint/7976

Actions (login required)

View Item View Item
Musi Charitas Catholic University Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.