PENGARUH LEVERAGE, PROFITABILITAS, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur sektor pertambangan yang terdaftar di BEI)

Yudha, Ilham Purna (2023) PENGARUH LEVERAGE, PROFITABILITAS, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur sektor pertambangan yang terdaftar di BEI). Undergraduate thesis, Universitas Muhammadiyah Malang.

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Abstract

This study aims to empirically prove and test the influence of Leverage, Profitability and Growth Opportunity on Accounting Conservatism. The objects of this research are mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022.
The technique of determining the sample in this research uses Purpose Sampling with a total sample of 30 companies for 4 years. The data analysis technique in this study used the panel data regression testing method with Stata statistical tools. The results of this study partially show that Leverage has no effect on Accounting Conservatism. then Profitability has an effect on Accounting Conservatism and Growth Opportunity has an effect on Accounting Conservatism. The results of this study simultaneously show that Leverage, Profitability and Growth Opportunity simultaneously have an influence on Accounting Conservatism.

Item Type: Thesis (Undergraduate)
Student ID: 201910170311234
Keywords: Leverage, Profitability, Growth Opportunity, Accounting Conservatism.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: 201910170311234 yuda
Date Deposited: 28 Nov 2023 04:32
Last Modified: 28 Nov 2023 04:32
URI: https://eprints.umm.ac.id/id/eprint/1457

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