PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018)

• Main Author: Giovani Calista Simanjuntak, - (Author)
• Format: Book
• Published: 2020-08-18.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Penelitian ini meneliti mengenai pengaruh financial distress dan leverage terhadap tingkat konservatisme akuntansi di perusahaan BUMN non bank yang terdaftar di BEI pada periode 2016-2018. Financial distress atau tingkat kesulitan keuangan diukur menggunakan model revised Altman Z-Score kemudian leverage atau tingkat hutang diproksikan melalui Debt to Equity Ratio dan tingkat konservatisme diukur dengan rumus besaran akrual milik Givolyn dan Hayn. Sampel pada penelitian ini adalah sebanyak 16 perusahaan yang dipilih menggunakan metode purposive sampling, dengan periode pengukuran sebanyak 3 tahun sehingga diperoleh 48 data. Data tersebut kemudian dianalis menggunakan model regresi data panel dengan bantuan software Eviews 10 untuk mengetahui hubungan antar variabel yang diteliti. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan, financial distress dan leverage tidak memiliki pengaruh signifikan terhadap tingkat konservatisme akuntansi. This research examines the influence of financial distress and leverage towards accounting conservatism level in "non-bank" company of BUMN listed in BEI in the period of 2016-2018. Financial distress is measured with Altman Z-score's revised model while leverage proxied through Debt to Equity Ratio. For the level of conservatism, it is measured with accrual quantity formula suggested by Givolyn and Hayn. Samples collected in this research are from 16 companies which are chosen by using purposive sampling method with 3 years period of measurement which obtained 48 data. The data collected is analyzed using regression data panel with the help of Eviews 10 software in order to discover the relation among variables. Finally, this research shows that whether it is partially and simultaneously, financial distress and leverage have no significant effect towards accounting conservatism.

Item Description

http://repository.upi.edu/57547/1/S_PEA_1603585_Title.pdf
http://repository.upi.edu/57547/2/S_PEA_1603585_Chapter1.pdf
http://repository.upi.edu/57547/4/S_PEA_1603585_Chapter2.pdf
http://repository.upi.edu/57547/5/S_PEA_1603585_Chapter3.pdf
http://repository.upi.edu/57547/6/S_PEA_1603585_Chapter4.pdf
http://repository.upi.edu/57547/3/S_PEA_1603585_Chapter5.pdf
http://repository.upi.edu/57547/7/S_PEA_1603585_Appendix.pdf