Allan Ramadhan, . (2023) FAKTOR EKSTERNAL: DAMPAK TERHADAP IMPLEMENTASI KONSERVATISME AKUNTANSI PADA PERUSAHAAN BUMN DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to examine the influence of debt covenants, litigation risk and political costs on the application of accounting conservatism, with financial distress as a moderating variable. This research used a purposive sampling technique and resulted in a total sample of 85 companies. In this study, research data was obtained from all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the 2018 - 2022 period. The analysis technique used in this research is multiple linear regression analysis with STATA v13. The findings of this research indicate that debt covenants and litigation risk have a significant negative effect on the implementation of accounting conservatism, while political costs have no effect on accounting conservatism. Then, financial distress has not demonstrated its ability to moderate the influence of debt covenants, litigation risk and political costs on accounting conservatism.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 2010112035] [Pembimbing : Husnah Nur Laela Ermaya] [Penguji 1 : Panubut Simorangkir] [Penguji 2 : Andy Setiawan] |
| Uncontrolled Keywords: | Debt Covenant, Litigation Risk, Political Cost, Financial Distress, Accounting Conservatism. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Allan Ramadhan |
| Date Deposited: | 18 Mar 2024 03:54 |
| Last Modified: | 18 Mar 2024 03:54 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27887 |
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