Pandudibrata, Helmi Rangga (2022) PENGARUH FINANCIAL DISTRES, STRUKTUR KEPEMILIKAN MANAJERIAL, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
Cover lembar pengesahan + lembar karya sendiri scanning+ kata pengantar daftar isi sampai sebelum bab 1 - Helmi Pandudibrata.pdf Download (2MB) |
|
Text (Abstrak)
ABSTRACTDAN ABSTRAKSI - Helmi Pandudibrata.pdf Download (919kB) |
|
Text (Bab 1)
BAB I - Helmi Pandudibrata.pdf Restricted to Registered users only Download (1MB) |
|
Text (Bab 2)
BAB II - Helmi Pandudibrata.pdf Restricted to Registered users only Download (5MB) |
|
Text (Bab 3)
BAB III - Helmi Pandudibrata.pdf Restricted to Registered users only Download (2MB) |
|
Text (Bab 4)
BAB IV - Helmi Pandudibrata.pdf Restricted to Registered users only Download (3MB) |
|
Text (Bab 5)
BAB V - Helmi Pandudibrata.pdf Restricted to Registered users only Download (1MB) |
|
Text (Daftar Pustaka)
DAFTAR PUSTAKA - Helmi Pandudibrata.pdf Restricted to Registered users only Download (1MB) |
|
Text (Lampiran)
LAMPIRAN - Helmi Pandudibrata.pdf Restricted to Registered users only Download (1MB) |
|
Text (Form Keabsahan dan Publikasi)
Form Pernyataan Keaslian dan Persetujuan Unggah dan Publikasi Tugas Akhir - Helmi Pandudibrata.pdf Restricted to Repository staff only Download (861kB) |
Abstract
This study was to determine the effect of Financial Distress, Managerial Ownership, Leverage and Institutional Ownership to Accounting Conservatism. The object of this research was the financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The number of samples studied were 76 research samples from 19 companies using a purposive sampling approach. Analysis of the data used was statistical analysis in the form of multiple linear regression test. The results of this study proved that Financial distress, Managerial Ownership Structure, Leverage and Institutional Ownership influenced to Accounting Conservatism simultaneously. Financial Distress and Leverage had a negative influence partially and having significant effect to Accounting Conservatism, at the same time Managerial Ownership and Institutional Ownership hadn’t significant effect to Accounting Conservatism partially. Keywords: Financial Distress, Managerial Ownership Structure, Leverage, Institutional Ownership, Accounting Conservatism Penelitian ini untuk mengetahui pengaruh Financial Distress, Struktur Kepemilikan Manajerial, Leverage dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi. Objek penelitian ini adalah Laporan Keuangan perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2016-2019. Jumlah sampel yang diteliti sebanyak 76 sampel penelitian dari 19 perusahaan dengan menggunakan pendekatan purposive sampling. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa Financial distress, Struktur Kepemilikan Manajerial, Leverage dan Kepemilikan Institusional secara simultan berpengaruh signifikan terhadap Konservatisme Akuntansi. variabel Financial Distress secara parsial berpengaruh negatif dan signifikan terhadap Konservatisme Akuntansi, variabel Struktur Kepemilikan Manajerial secara parsial tidak berpengaruh signifikan terhadap Konservatisme Akuntansi, variabel Leverage secara parsial berpengaruh negatif dan signifikan terhadap Konservatisme Akuntansi, variabel Kepemilikan Institusional secara parsial tidak berpengaruh terhadap Konservatisme Akuntansi. Kata Kunci : Financial Distress, Struktur Kepemilikan Manajerial, Leverage, Kepemilikan Institusional, Konservatisme Akuntansi
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216120086 |
| Uncontrolled Keywords: | Financial Distress, Managerial Ownership Structure, Leverage, Institutional Ownership, Accounting Conservatism Financial Distress, Struktur Kepemilikan Manajerial, Leverage, Kepemilikan Institusional, 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 24 May 2022 03:06 |
| Last Modified: | 24 May 2022 03:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/61617 |
Actions (login required)
 |
View Item |
