Pengaruh Profitabilitas, Tingkat Kesulitan Keuangan, Arus Kas Operasi, Struktur Kepemilikan Dan Pertumbuhan Perusahaan Terhadap Tingkat Konservatisme Akuntansi
Daftar Isi:
- This study attempts to influence, profitability, financial distress, cash flow operation, ownership structure and growth opportunities concerning the accounting conservatism. This research use secondary data and the data was coll ected using purposive sampling at manufactur company that is registeres at Indon esian Stock Exchange 2012-2016. Total of the sample in this research is 276 comp anies. The test equipment in this research using multiple regression test. The test profitability in this research using ROA, financial distress in this research using D ER, cash flow operation in this research using CFROA, ownership structure in thi s research using persentation of ownership, growth opportunity in this research us ing PER, and conservatism in this research using Total Accrual. The results showed that cash flow operation have a positive and significant effect on accounting conservatism. Profitability, financial distress, and growth opportunities have a negative and significant effect on accounting conservatism. Ownership structure not significant on accounting conservatism. Key word : profitability, financial distress, cash flow operation, ownership structure and growth opportunities, accounting conservatism.