Pengaruh Debt Covenant, Growth Opportunities, Political Cost, Bonus Plan, Dan Profitabilitas Terhadap Konservatisme Akuntansi
| Main Author: | Alif Aditya Darma Saputra |
|---|---|
| Other Authors: | Atiqah |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Fak.Ekonomi dan Bisnis Uin Jakarta
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| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/41746 |
Daftar Isi:
- This research aims to examine the effect of debt covenant, growth opportunities, political cost, bonus plan, and profitability to accounting conservatism to manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. The sample of this research was chosen by using purposive sampling and obtained data 204 companies with 68 companies per annum. This hypothesis testing in this research used multiple regression model. The results showed that simultaneously debt covenant, growth opportunities, political cost, bonus plan, and profitability have significantly effect to accounting conservatism. While partially debt covenant, growth opportunities, political cost, and bonus plan don’t have significantly effect to accounting conservatism, but profitability has significantly effect to accounting conservatism.