CD Skripsi

(Studi Empiris Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bei Periode 2016-2018)

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This study aims to examine the effect of leverage, the level of financial difficulties,
company size, liquidity, and growth opportunities on accounting conservatism. This study
uses secondary data in the form of financial statements of service companies in the
infrastructure, utilities and transportation sectors listed in the Indonesia Stock Exchange for
the period of 2016-2018. The population used in this study is the Infrastructure, Utility and
Transportation Sector Service Companies listed on the Indonesia Stock Exchange (BEI) in
2016-2018, totaling 30 companies. The sample is determined using purposive sampling. Data
analysis method used in this research is multiple regression analysis using the Statitical
Package for Social Science (SPSS) v.25 program. The results of this study indicate that
partially leverage affects accounting conservatism with tcount> ttable is 3,834> 1,663 and
significance value is 0,000
1,663 and significance value is 0,000 α (0.05), and
growth opportunities do not affect accounting conservatism with a tcount

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0098)

Penerbit

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

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0098)

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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