PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI

ZHULIANI, ZHULIANI (2019) PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to find out the effect of Leverage, Profitability, Company Size and Growth Opportunities on Accounting Conservatism in retail companies which listed on Indonesia Stock Exchange during 2015-2017. The data of this research is 66 from 22 retail companies which comply the criteria. The sampling technique in this research that used purposive sampling method. The result of this research shows (1) Leverage, Profitability, Company Size and Growth Opportunities simultaneously affected on Accounting Conservatism, (2) Leverage affected on Accounting Conservatism, (3) Profitability affected on Accounting Conservatism, (4) Company Size and Growth Opportunities doesn’t effect on Accounting Conservatism. The result of this research shows that Leverage gives positive effect on Accounting Conservatism and Profitability gives negative effect on Accounting Coservatism. Keywords : Leverage, Profitability, Company Size, Growth Opportunities, and Accounting Conservatism. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Leverage, Profitabilitas, Ukuran Perusahaan dan Growth Opportunities Terhadap Konservatisme Akuntansi Pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017. Data dalam penelitian ini sebanyak 66 dari 22 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Hasil penelitian ini menunjukkan bahwa (1) Leverage, Profitabilitas, Ukuran Perusahaan dan Growth Opportunities secara simultan berpengaruh terhadap Konservatisme Akuntansi (2) Debt to Asset Ratio berpengaruh positif terhadap konservatisme akuntansi, (3) Return on Asset berpengaruh negatif terhadap konservatisme akuntansi, (4) Ukuran Perusahaan dan Growth Opportunities tidak berpengaruh terhadap konservatisme akuntansi. Temuan penelitian menunjukkan bahwa Leverage memiliki pengaruh yang positif terhadap Konservatisme Akuntansi dan Profitabilitas memiliki pengaruh yang negatif terhadap Konservatisme Akuntansi. Kata kunci : Debt to Asset Ratio, Profitabilitas, Ukuran Perusahaan, Growth Opportunities, Konservatisme Akuntansi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 355
Call Number: SE/32/19/057
NIM/NIDN Creators: 43215010278
Uncontrolled Keywords: Debt to Asset Ratio, Profitabilitas, Ukuran Perusahaan, Growth Opportunities, Konservatisme Akuntansi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.5 Accounting in Specific Areas/Akuntansi di Daerah Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.63 Private Accounting/Akuntansi Pribadi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 May 2019 02:01
Last Modified: 03 Feb 2022 07:51
URI: http://repository.mercubuana.ac.id/id/eprint/48717

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