Afra Aulia, . (2024) FAKTOR-FAKTOR PENENTU TINGKAT KONSERVATISME AKUNTANSI PADA SEKTOR PERBANKAN DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to examine the factors that determine the level of accounting conservatism in the banking sector. The factors tested include managerial ownership, institutional ownership, financial distress, tax incentives, and company size. The sample tested was 75 data units from 25 banking companies listed on the Indonesia Stock Exchange during 2021-2023 which were selected using purposive sampling techniques. The analysis technique used was multiple linear regression analysis techniques. The data collected were tested using Stata software version 13. This study proves that there is a negative influence of financial distress and tax incentives, but there is no influence of managerial ownership, institutional ownership, and company size on the level of accounting conservatism in the banking sector in Indonesia.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2110112080] [Pembimbing: Praptiningsih] [Penguji 1: Munasiron Miftah] [Penguji 2: Agus Maulana] |
| Uncontrolled Keywords: | Managerial Ownership, Institutional Ownership, Financial Distress, Tax Incentives, Company Size, Accounting Conservatism |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | AFRA AULIA |
| Date Deposited: | 17 Feb 2025 02:59 |
| Last Modified: | 17 Feb 2025 02:59 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34431 |
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