Suwarto, Cindy Claudia and Danukusumah, Michelle and Virgo, Vanessa Kurniawan (2019) Pengaruh Financial Distress Terhadap Konservatisme Akuntansi Dengan Leverage Sebagai Variabel Pemoderasi. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan melakukan penelitian ini adalah untuk mengetahui apakah financial distress dan leverage memiliki pengaruh terhadap konservatisme akuntansi serta apakah leverage mampu memoderasi hubungan financial distress terhadap konservatisme akuntansi. Penulis memperoleh data laporan keuangan perusahaan menufaktur periode 2016-2018 melalui Standard & Poors (S&P). Hanya perusahaan yang memenuhi kriteria yang akan digunakan sebagai sampel (purposive sampling). Cara pengolahan data dilakukan dengan menggunakan software STATA versi 12. Hasil dari penelitian ini menunjukkan bahwa financial distress tidak memiliki pengaruh terhadap konservatisme akuntansi, leverage memiliki pengaruh signifikan terhadap konservatisme akuntansi dan leverage mampu memoderasi hubungan financial distress terhadap konservatisme akuntansi.
| Item Type: | Thesis (Bachelor) | ||||||||||||
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| Uncontrolled Keywords: | konservatisme akuntansi; financial distress; leverage; debt covenant hypothesis; laporan keuangan | ||||||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 1273 not found. | ||||||||||||
| Date Deposited: | 30 Jan 2020 04:12 | ||||||||||||
| Last Modified: | 04 Aug 2020 07:54 | ||||||||||||
| URI: | http://repository.uph.edu/id/eprint/6430 |
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