Hanan Octiana, . (2020) ANALISIS DAMPAK FINANCIAL DISTRESS TERHADAP HUBUNGAN ANTARA PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN KONSERVATISME. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study that aims to determine the influence of the impact of financial distress moderate relationship between sustainability reports on conservatism. This research uses a manufacturing company sub sector Good Consumer Industry as a sample. The sample selection uses non-probability sampling after determining the number of acceptable samples, which is 40 companies out of 58 companies. Testing the hypothesis in this study using Multiple Linear Regression analysis with the STATA 13 program and a significance level of 5% (0.05). The results of examination are obtained (1) there is no significant effect of sustainability reports on conservatism, (2) there is no effect of financial distress moderating the relationship between sustainability reports and conservatism.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1610112171] [pembimbing :Anita Nopiyanti] [penguji 1: Lidya Primta Surbakti] [penguji 2: Dwi Jaya Kirana] |
| Uncontrolled Keywords: | Financial Distress, Sustainability Report, And Conservatism |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Hanan Octiana |
| Date Deposited: | 13 Jan 2022 04:47 |
| Last Modified: | 13 Jan 2022 04:47 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8172 |
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