Pengaruh Profitabilitas, Risiko perusahaan, Kepemilikan Manajerial, dan Leverage terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar Pada Bursa Efek Indonesia Tahun 2015-2019)
| Main Author: | Kholifah, Nur |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2021
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/7899/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/7899/9/COVER.pdf http://eprints.perbanas.ac.id/7899/3/BAB%20I.pdf http://eprints.perbanas.ac.id/7899/10/BAB%20II.pdf http://eprints.perbanas.ac.id/7899/5/BAB%20III.pdf http://eprints.perbanas.ac.id/7899/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/7899/7/BAB%20V.pdf http://eprints.perbanas.ac.id/7899/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/7899/ |
Daftar Isi:
- This study aims to analyze the effect of profitability, corporate risk, managerial ownership and leverage over accounting conservatism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used in this study were 82 companies. The sampling method used was purpose sampling. Data analysis used the SPSS 24.0 test tool with descriptive statistical testing, classical assumption test, multiple linear regression test and hypothesis testing. The results of this study indicate that the variables of profitability, managerial ownership and leverage have no effect on accounting conservatism, while for corporate risk variables have an effect on accounting conservatism.