CD Skripsi

Pengaruh Kesulitan Keuangan ( Financial Distress), Financial Leverage, Dan Penghindaran Pajak ( Tax Avoidance), Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011 – 2014)

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This study aims to determine the effect of financial distress, financial leverage and tax evoidance against the conservatism of accounting in companies listed on the Stock Exchange in 2011-2014. selecting the sample in this study using purposive sampling method in which a population of 149 selected according to criteria of a sample of 21 companies selected. Data analysis tool used is multiple regression. The results of this study indicate that financial difficulties negatively affect accounting conservatism with a significance value of 0659, financial leverage positive effect on accounting conservatism with significant value of 0001, tax evasion positive effect on accounting conservatism with a significance value of 0.003. sigifikan value in this study was ≤ 0:05. the coefficient of determination in this study was 0.301 indicating that 30.1% of the variation in accounting conservatism terjaadi affected by financial difficulties, financial leverage and tax evasion. Its residual 69.9% influenced by other variables not included in this study. Keywords: financial difficulties, financial leverage, tax evasion, and accounting conservatism

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Disponibilidade

Detail Information

Título da série

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Número de chamada

02 03. 117 (0024)

Editora

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2017

Paginação

ix, 61 hlm.: ill.; 29 cm

Idioma

Indonesia

ISBN/ISSN

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Classificação

02 03. 117 (0024)

Content Type

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Media Type

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Carrier Type

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Edição

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Assunto(s)

Akuntansi

Detalhe específico

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Statement of Responsibility

DAUS

Other version/related

Arquivo anexo

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