PENGARUH FINANCIAL DISTRESS, DEBT COVENANT DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI Tahun 2013-2017)

WISNUADJI, LAURENTIUS TRI (2019) PENGARUH FINANCIAL DISTRESS, DEBT COVENANT DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of financial distress, debt covenant and profitability on accounting conservatism. In this study there are 4 variables used, namely accounting conservatism as the dependent variable while financial distress, debt covenant and profitability as independent variables. The population used in this study is a consumer goods manufacturing sector listed on the Indonesian Stock Exchange in the period 2013-2017. This study used a purposive sampling method and obtained a sample of 28 manufacturing companies in the consumer goods industry sector as samples. The analysis tool to test the hypothesis using the logistic regression analysis tool with the SPSS version 23.0 program. Based on the results of this study it was found that financial distress and debt covenant had a positive and significant effect on accounting conservatism. While profitability has a negative and significant effect on accounting conservatism. Keywords: accounting conservatism, financial distress, debt covenant, and profitability. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, debt covenant dan profitabilitas terhadap konservatisme akuntansi. Pada penelitian ini terdapat 4 variabel yang digunakan yaitu konservatisme akuntansi sebagai variabel dependen sedangkan financial distress, debt covenant dan profitabilitas sebagai variabel independen. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI pada periode 2013-2017. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 28 perusahaan manufaktur sektor industri barang konsumsi sebagai sampel. Alat analisis untuk menguji hipotesis menggunakan alat analisis regresi logistik dengan program SPSS versi 23.0. Berdasarkan hasil penelitian ini ditemukan bahwa financial distress dan debt covenant berpengaruh positif dan signifikan terhadap konservatisme akuntansi. Sedangkan profitabilitas berpengaruh negatif dan signifikan terhadap konservatisme akuntansi. Kata kunci : konservatisme akuntansi, financial distress, debt covenant, dan profitabilitas.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 849
Call Number: SE/32/19/184
NIM/NIDN Creators: 43215110507
Uncontrolled Keywords: konservatisme akuntansi, financial distress, debt covenant, dan profitabilitas.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 01 Apr 2019 04:11
Last Modified: 28 Sep 2022 02:56
URI: http://repository.mercubuana.ac.id/id/eprint/48320

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