DETERMINAN KONSERVATISME AKUNTANSI PADA INDUSTRI DASAR DAN KIMIA PERIODE 2012 - 2014

Penulis

DOI:

https://doi.org/10.31000/competitive.v1i1.110

Abstrak

Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang berpengaruh terhadap Konservatisme Akuntansi pada industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2012 – 2014. Variabel independen dalam penelitian ini menggunakan Growth Opportunities, Debt to Equity Ratio, Finance Distress dan Variabel independen dalam penelitian ini menggunakan Konservatisme Akuntansi.
Populasi dalam penelitian ini menggunakan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2012 – 2014 dan menggunakan metode purposive sampling dengan sampel 17 perusahaan serta menggunakan metode analisis regresi linear berganda.
Hasil penelitian ini menunjukan bahwa secara parsial Growth Opportunities berpengaruh signifikan terhadap konservatisme akuntansi, Debt to Equity Ratio berpengaruh tidak signifikan terhadap konservatisme akuntansi, Financial Distress berpengaruh signifikan terhadap Konservatisme Akuntansi dan secara simultan Growth Opportunities, Debt to Equity Ratio, Finance Distress berpengaruh signifikan terhadap Konservatisme Akuntansi.
Kata Kunci: Growth Opportunities, Debt to Equity Ratio,Finance Distress dan Konservatisme Akuntansi

Unduhan

Diterbitkan

2017-03-29

Terbitan

Vol 1 No 1 (2017): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

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