Pengaruh financial distress, intensitas modal, dan profitabilitas terhadap konservatisme akuntansi yang dimoderasi oleh dewan komisaris independen = The impact of financial distress, capital intensity, and profitability on accounting conservatism moderated by independent commissioners

Sulina, Ketrine Aurelia (2024) Pengaruh financial distress, intensitas modal, dan profitabilitas terhadap konservatisme akuntansi yang dimoderasi oleh dewan komisaris independen = The impact of financial distress, capital intensity, and profitability on accounting conservatism moderated by independent commissioners. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis dan menyelidiki pengaruh financial distress, intensitas modal, dan profitabilitas terhadap konservatisme akuntansi serta peran dewan komisaris independen sebagai faktor moderasi dalam perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini berfokus pada industri manufaktur sektor industrials dan consumer staples sebagai populasi, memilih sampel dari sektor ini dalam rentang tahun 2019 hingga 2023 melalui pengambilan purposive sampling. Data yang terkumpul terdiri dari informasi keungaan 105 perusahaan. Temuan penelitian menyatakan bahwa financial distress tidak memiliki pengaruh signifikan terhadap konservatisme akuntansi, dengan intensitas modal serta profitabilitas berpengaruh positif terhadap konservatisme akuntansi. Dewan komisaris independen tidak berpengaruh signifikan sebagai faktor moderasi financial distress dan profitabilitas terhadap konservatisme akuntansi. Dewan komisaris independen berpengaruh signifikan sebagai faktor moderasi intensitas modal terhadap konservatisme akuntansi. Temuan penelitian diharap dapat membantu investor dan pemangku kepentingan untuk dapat mengenali tanda – tanda manipulasi data serta mengevaluasi investasi dan membuat keputus investasi yang lebih akurat. Penelitian ini juga berguna untuk memberi pemahaman yang mendalam tentang faktor – faktor yang memengaruhi penerapan prinsip konservatisme akuntansi dalam laporan keuangan perusahaan. / This study aims to analyze and investigate the influence of financial distress, capital intensity, and profitability on accounting conservatism as well as the role of independent commissioners as a moderating factor in manufacturing companies listed on the Indonesia Stock Exchange. This study focuses on the manufacturing industry in the industrials and consumer staples sectors as the population, selecting samples from these sectors in the 2019 to 2023 period through purposive sampling. The collected data consists of financial information from 105 companies. The research findings indicate that financial distress does not have a significant effect on accounting conservatism, while capital intensity and profitability have a positive effect on accounting conservatism. Independent commissioners do not have a significant moderating effect of financial distress and profitability on accounting conservatism. Independent commissioners have a significant moderating effect of capital intensity on accounting conservatism. The research findings are expected to help investors and stakeholders to be able to recognize signs of data manipulation and evaluate investments and make more accurate investment decisions. This study is also useful to provide a deeper understanding of the factors that influence the application of the principle of accounting conservatism in company financial statements.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Sulina, Ketrine Aurelia
NIM01012210008
ketrineas243@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Lusmeida, Herlina
NIDN0327067701
herlina.lusmeida@uph.edu
Uncontrolled Keywords: financial distress; capital intensity; profitability; accounting conservatism.
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
Depositing User: KETRINE AURELIA SULINA
Date Deposited: 17 Dec 2024 02:15
Last Modified: 17 Dec 2024 02:15
URI: http://repository.uph.edu/id/eprint/65825

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