CD Skripsi

Pengaruh Kualitas Informasi Akuntansi Dan Pertumbuhan Perusahaan Terhadap Utang Usaha Dengan Biaya Likuidasi Persediaan Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Sektor Property, Real Estate, Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

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ABSTRACT
This research aimed to examine (1) effect of accounting information quality and company growth on trade credit, (2) moderating role of inventory liquidation cost on the effect of accounting information quality and company growth. The research sample are 40 companies in property, real estate, and building construction sectors listed in Indonesia Stock Exchange (IDX) during 2015-2017. This research is based on purposive sampling method. Data analysis uses multiple regression test and moderated regression analysis (MRA) by using SPSS 25.0 version. The results of this research showed that accounting information quality has a negative impact on trade credit, meanwhile the company growth has a positive impact on trade credit. Inventory liquidation cost moderates the effect of accounting information quality on trade credit, it indicates that suppliers will give trade credit for company with low accounting information quality if inventory liquidation cost is low. Meanwhile, inventory liquidation cost isn’t moderates the effect of company growth to trade credit.
Keywords: Accounting Information Quality, Company Growth, Inventory Liquidation Cost, Trade Credit

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0068)

Penerbit

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

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0068)

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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