Ikhsan Maulana Putra, . (2024) FAKTOR YANG MEMENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN INFRASTRUKTUR DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to identify factors that can influence the implementation of accounting conservatism through the variables of capital intensity, debt covenants, and independent commissioners. The research sample comprises infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with a total of 180 samples selected using the purposive sampling method. The analytical method employed in this study is multiple regression analysis, tested using STATA version 17. The results reveal that capital intensity and independent commissioners do not have a significant effect on the implementation of accounting conservatism, whereas debt covenants have a significant and positive effect on the implementation of accounting conservatism.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112070] [Pembimbing: Andy Setiawan] [Penguji 1: Amrie Firmansyah] [Penguji 2: Masripah] |
| Uncontrolled Keywords: | Capital Intensity, Debt Covenant, Independent Commissioners, Accounting Conservatisme, Infrastructure |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | IKHSAN MAULANA PUTRA |
| Date Deposited: | 14 Feb 2025 13:29 |
| Last Modified: | 14 Feb 2025 13:29 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34590 |
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