CD Skripsi

Pengaruh Kualitas Informasi Akuntansi Dan Financial Distress Terhadap Utang Usaha Dengan Biaya Likuidasi Persediaan Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Sektor Manufaktur, Pertambangan, Dan Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)

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ABSTRACT
This research aimed to examine (1) effect of accounting information quality and financial distress on trade credit, (2) moderating role of inventory liquidation cost on the effect of accounting information quality and financial distress. Research sample are 19 companies in Manufacturing, Mining, and Agriculture sectors listed in Indonesia Stock Exchange (IDX) 2014-2017. This research is based on purposive sampling method. Data analysis uses multiple regression test and moderated regression analysis (MRA) by using SPSS 25. The results of this research show that accounting information quality and financial distress has a positive impact on trade credit usage. Inventory liquidation cost moderates the effect of accounting information quality and financial distress on trade credit usage. It indicates that suppliers will give trade credit for company with high accounting information quality and financial distress if inventory liquidation cost is low.
Keywords: Accounting Information Quality, Financial Distress, Inventory Liquidation Cost, Trade Credit

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0035)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0035)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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