PENGARUH TINGKAT KESULITAN KEUANGAN, PROFITABILITAS, LEVERAGE, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2015-2019)

SETIANI, AZIZ ERWIN (2021) PENGARUH TINGKAT KESULITAN KEUANGAN, PROFITABILITAS, LEVERAGE, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research was to examine the effect of the level of financial difficulty, profitability, leverage, and growth opportunity on accounting conservatism. The population used in this research are mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The method of determining the sample using the purposive sampling method so that the sample used is 37 mining companies. The data analysis techniques used were descriptive statistics, classical assumption tests, multiple linear regression models, and hypothesis testing using SPSS 23 for windows. The results showed that the level of financial difficulty financial difficulty, profitability, leverage had no positive effect on accounting conservatism, and growth opportunity had a positive effect on accounting conservatism.

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