FITRIANINGSIH, SUCI (2021) PENGARUH FIRM SIZE, GROWTH OPPORTUNITIES DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Laporan keuangan merupakan salah satu media utama yang digunakan oleh perusahaan untuk mengkomunikasikan informasi keuangan kepada pihak internal dan eksternal perusahaan. Standar Akuntansi Keuangan masih memberikan peluang memilih akuntansi konservatif dalam penyusunan laporan keuangan, dan dalam usaha untuk menyempurnakan laporan keuangan tersebut lahirlah prinsip konservatisme akuntansi. Tujuan penelitian ini adalah untuk menganalisa pengaruh firm size, growth opportunities dan debt covenant terhadap konservatisme akuntansi. Penelitian ini dilakukan di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019. Metode penentuan sampel menggunakan metode purposive sampling sehingga sampel yang digunakan 85 perusahaan manufaktur. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis regresi linier berganda menunjukan bahwa firm size dan growth opportunities tidak berpengaruh terhadap konservatisme akuntansi sedangkan debt covenant secara parsial berpengaruh positif terhadap konservatisme akuntansi. Kata kunci: Firm size, growth opportunities, debt covenant dan konservatisme akuntansi. Financial statement is one of the main media used by companies to communicate financial information to internal and external parties. In conection with financial Accounting Standards Board provides an opportunity to choose conservative accounting for preparing the financial statements, then in order to complete the financial statement, the principle of accounting conservatism was born. This research was conducted to determine the effect of rirm size, growth opportunities and debt covenant on accounting converstism. The samples were manufacturing companies that listed in Indonesia Stock Exchange (BEI) over 2017- 2019. The sampling method was purposive sampling with samples as much as 85 manufacturing companies. The method that used for hypothesis test is multiple linear regression analysis. The result showed that firm size dan growth opportunities did not affect to accounting conservatism while debt covenant gave affect to accounting conservatism. Keyword: Firm Size, growth opportunities, debt covenant and accounting conservatism
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110262 |
| Uncontrolled Keywords: | Firm size, growth opportunities, debt covenant dan konservatisme akuntansi, Firm Size, growth opportunities, debt covenant and accounting conservatism |
| 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: | ORYZA LUVITA |
| Date Deposited: | 20 Apr 2022 03:13 |
| Last Modified: | 20 Apr 2022 03:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/60192 |
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