FIRDAUS, ALI (2020) PENGARUH LEVERAGE, FINANCIAL DISTRESS, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to analyze the influence of leverage, financial distress, and growth opportunities on accounting conservatism (empirical study on manufacturing companies in the basic and chemical industry sectors listed on the indonesia stock exchange 2015-2017). The sample in this study amounted to 114 samples from 38 manufacturing companies in the industrial sector and chemicals criteria sampling. The sampling technique used in the research was the purposive sampling method. This research uses a statistical analysis model in the form of multiple regression tests. The results of this research indicate that leverage does not have effect on accounting conservatism, financial distress has effect on accounting conservatism, and growth opportunities does not have effect accounting conservatism. Keywords: Leverage, Financial Distress, Growth Opportunities, Accounting Conservatism Tujuan penelitian ini adalah untuk menganalisis pengaruh leverage, financial distress dan growth opportunities terhadap konservatisme akuntansi (studi empiris pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di bursa efek indonesia tahun 2015-2017). Sampel dalam penelitian ini sebanyak 114 sampel dari 38 perusahaan manufaktur sektor industri dasar dan kimia yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Penelitian ini menggunakan model analisis statistik dalam bentuk uji regresi berganda. Hasil penelitian ini menunjukan bahwa leverage tidak berpengaruh terhadap konservatisme akuntansi, financial distress berpengaruh terhadap konservatisme akuntansi, dan growth opportunities tidak berpengaruh terhadap konservatisme akuntansi. Kata kunci : Leverage, Financial Distress, Growth Opportunities, Konservatisme Akuntansi.
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