Pengaruh Tingkat Aktivitas Eksplorasi, Intensitas Modal, Perjanjian Utang, dan Ketidakpastian Lingkungan terhadap Konservatisme Akuntansi

Halimatus Sya'Diah, . (2025) Pengaruh Tingkat Aktivitas Eksplorasi, Intensitas Modal, Perjanjian Utang, dan Ketidakpastian Lingkungan terhadap Konservatisme Akuntansi. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research analyzes the effects of exploration activity intensity, capital intensity, debt covenants, and environmental uncertainty on the implementation of accounting conservatism. Focusing on mining sector firms listed on IDX between 2020 and 2024, the study employs quantitative methodology. Secondary data was collected from audited annual financial statements that satisfied predetermined selection criteria. Using purposive sampling, a sample of 95 companies was selected for analysis. The data was processed through panel data regression analysis with Stata 17, applying a 5% significance threshold to evaluate each variable's influence. Empirical findings indicate that neither exploration activity nor debt covenants significantly affect accounting conservatism. In contrast, capital intensity demonstrates a positive relationship with conservatism, while environmental uncertainty shows a negative association with the degree of caution in financial reporting practices.

Item Type:	Thesis (Skripsi)
Additional Information:	[No.Panggil: 2210112151] [Pembimbing: Munasiron Miftah] [Penguji 1: Akhmad Saebani] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords:	Accounting Conservatism, Exploration Activity Intensity, Capital Intensity, Debt Covenant, Environmental Uncertainty
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	HALIMATUS SYA'DIAH
Date Deposited:	31 Mar 2026 05:45
Last Modified:	31 Mar 2026 05:45
URI:	http://repository.upnvj.ac.id/id/eprint/41554

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