CD Skripsi
Pengaruh Pajak, Leverage, Cash Flow Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi (Studi Empiris Pada Sub Sektor Properti & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2020)
ABSTRACT
This study aims to examine the effect of tax, leverage, cash flow and firm size on accounting conservatism. The population in this study are property & real estate companies listed on the Indonesian Stock Exchange for the 2016-2020 period. The sampling technique in this study used purposive sampling and a sample of 10 companies was obtained. The analysis used is multiple linear regression. The results of this study indicate that tax, leverage, cash flow and firm size have no effect on accounting conservatism.
Keywords: Tax, Leverage, Cash Flow, Firm Size and Accounting Conservatism.
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