Aas Nurhayati, . (2024) PENGARUH INTENSITAS MODAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study focuses on analyzing the impact of capital intensity, leverage, and financial distress on accounting conservatism. Accounting conservatism is measured using the earning accrual measure approach, while capital intensity is calculated using the ratio of a company's total assets to its sales value. Leverage is assessed through the debt-to-asset ratio, and financial distress is evaluated using the Z-Score indicator. The research data comprises infrastructure sector companies listed on the Indonesia Stock Exchange from 2021 to 2023, with a purposive sampling technique resulting in 153 observational samples. The data was analyzed using STATA software version 17. The study revealed three key findings: (1) capital intensity has a positive relationship with accounting conservatism; (2) leverage shows no significant effect; and (3) financial distress has a negative impact on accounting conservatism. Keywords: Accounting Conservatism, Capital Intensity, Leverage, and Financial Distress
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 2110112017] [Pembimbing : Munasiron Miftah] [Penguji 1 : Danang Mintoyuwono] [Penguji 2 : Krisno Septyan] |
| Uncontrolled Keywords: | Accounting Conservatism, Capital Intensity, Leverage, and Financial Distress |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | AAS NURHAYATI |
| Date Deposited: | 17 Feb 2025 02:23 |
| Last Modified: | 17 Feb 2025 02:23 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34352 |
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