PENGARUH KEPEMILIKAN MANAJERIAL, DEBT COVENANT, GROWTH OPPORTUNITIES DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)

ASMARA, VEDA GIAN (2022) PENGARUH KEPEMILIKAN MANAJERIAL, DEBT COVENANT, GROWTH OPPORTUNITIES DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study is to examine and find empirical evidence of the effect of managerial ownership, debt covenants, growth opportunities and profitability on accounting conservatism. The sample used in this study are companies in the energy sector which are listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used is purposive sampling and obtained 36 companies 109 data samples that have met the criteria. The data sources for this research are financial reports or annual reports published on the website www.idx.co.id or the websites of each company. The analysis technique used is multiple linear regression analysis. The results of this study indicate that managerial ownership, debt covenants, and profitability have a positive effect on accounting conservatism. Meanwhile, growth opportunities have no effect on accounting conservatism.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: managerial ownership, debt covenants, growth opportunities, profitability, accounting conservatism
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Catur Indra H.
Date Deposited: 28 Jul 2022 07:55
Last Modified: 12 Jun 2024 04:25
URI: https://repository.ump.ac.id:80/id/eprint/13078

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