PENGARUH FINANCIAL DISTRESS, LEVERAGE, KESEMPATAN BERTUMBUH, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 |
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| BACA FULL TEXT ABSTRAK Permintaan Versi cetak |
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| Pengarang | AMALUL AUNI - Personal Name |
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| Subject | FINANCIAL ACCOUNTING |
| Bahasa | Indonesia |
| Fakultas | FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA |
| Tahun Terbit | 2016 |
Abstrak/Catatan The objectives of this research are to examine (1) the effect of financial distress, leverage, growth opportunities, and company growth simultaneously on accounting conservatism, and (2) the effect of financial distress, leverage, growth opportunities, and company growth partially on accounting conservatism. Purposive sampling method is used in this research to determine the sample. The sample of this research is manufacturing company sub-sector consumption listed in Indonesia Stock Exchange during 2012 until 2014. The analysis method used in the research is multiple linear regressions. The result of this research are (1) financial distress, leverage, growth opportunities, and company growth simultaneously effect the accounting conservatism, (2) financial distress, leverage, and company growth partially have not effect the accounting conservatism and, (3) growth opportunity have an effect on the accounting conservatism Keywords: accounting conservatism, financial distress, leverage, growth opportunities, and company growth | |
| Tempat Terbit | Banda Aceh |
| Literature Searching Service | Hard copy atau foto copy dapat diberikan dengan syarat ketentuan berlaku, jika berminat, silahkan isi formulir online (Chat Service LSS) |
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Tulisan yang Relevan PENGARUH FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP DIVIDEN TUNAI DAN DAMPAKNYA TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Amir Hasan, 2016) |
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