Pengaruh Investment Opportunity Set, Intensitas Modal dan Debt Covenant terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Manufaktur Sub Sector Consumer Goods tahun 2018-2020)

Purwanti, Lilis and Nursiam, Dra. Nursiam, M.H., Ak., CA (2023) Pengaruh Investment Opportunity Set, Intensitas Modal dan Debt Covenant terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Manufaktur Sub Sector Consumer Goods tahun 2018-2020). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyse the influence of investment opportunity set, intensity of capital and debt covenant on accounting conservatism in consumer goods sub sector manufacturing companies in 2018-2020. This study uses a quantitative approach with secondary data derived from reports and company financial statements. With the purposive sampling method, we found 81 samples. The analitycal technique method used is multilple regression analysis. The results of this study indicate that the investment opportunity set has an effect on accounting conservatism. Meanwhile, the intensity of capital and debt covenant does not effect the conservatism accounting

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Investment Opportunity Set, Intensitas Modal, Debt Covenant, Konservatisme Akuntansi
Subjects: Z Bibliography. Library Science. Information Resources > ZA Information resources
Depositing User: Lilis Purwanti
Date Deposited: 30 Aug 2024 06:32
Last Modified: 30 Aug 2024 06:32
URI: http://eprints.ums.ac.id/id/eprint/110377

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