eprintid: 58086
rev_number: 14
eprint_status: archive
userid: 12243
dir: disk0/00/05/80/86
datestamp: 2023-04-18 03:48:54
lastmod: 2023-04-18 03:48:54
status_changed: 2023-04-18 03:48:54
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Dinan Fathi Shiddieqy, NIM.: 18108040066
title: PENGARUH FINANCIAL DISTRESS, LEVERAGE, FIRM SIZE, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI
ispublished: pub
subjects: ak_sya
subjects: ak_unt
divisions: ak_syar
full_text_status: restricted
keywords: financial distress; leverage; firm size; profitabilitas; konservatisme akuntansi
note: Pembimbing: Dr. Prasojo, S.E., M.Si.
abstract: This study aims to examine the effect of financial distress, leverage, firm size, and profitability on accounting conservatism. Based on previous research which had inconsistent results regarding this research topic, the researchers tried to retest using a sample of manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2017-2021. The research sample was taken using a purposive sampling method, amounting to 71 companies. The analytical method uses Least Square Dummy Variable (LSDV) using the Econometric Views (Eviews) 9 application.
The results showed that the financial distress and profitability variables had a significant positive effect on accounting conservatism, while the leverage and firm size variables had no effect on accounting conservatism.
date: 2023-03-31
date_type: published
pages: 116
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Dinan Fathi Shiddieqy, NIM.: 18108040066  (2023) PENGARUH FINANCIAL DISTRESS, LEVERAGE, FIRM SIZE, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/58086/1/18108040066_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/58086/2/18108040066_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf