Chairunnisa, Alvida Dwiki (2020) Pengaruh Company Growth, Ukuran Perusahaan, Likuiditas, Cash Flow Dan Profitabilitas Terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018). Ringkasan Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Abstract
This study aims to determine whether there is an influence of company growth, company size, liquidity, cash flow, and profitability on accounting conservatism in mining sector companies listed on the Indonesia Stock Exchange. The research period used in this study was 2015-2018. The population used in this study is mining sector companies listed on the Indonesia Stock Exchange. The sample in this study was obtained through the purposive sampling method. With this method a sample of 33 companies was obtained. Data analysis method is processed using multiple regression analysis.From this study it can be concluded: (1) Company Growth has no effect on accounting conservatism. (2) Company size influences accounting conservatism.(3) Liquidity has no effect on accounting conservatism. (4) Cash Flow affects accounting conservatism. (5) Profitability affects accounting conservatism.
| Item Type: | Thesis (Ringkasan Skripsi) |
|---|---|
| Additional Information: | Tugas Akhir dapat dibaca di Perpustakaan dengan Call Number CHA p 6854/2020 |
| Uncontrolled Keywords: | Accounting Conservatism, Company Growth, Company Size, Liquidity, Cash Flow, Profitability. |
| Subjects: | AKUNTANSI > Akuntansi Biaya |
| Divisions: | Program Sarjana > Ringkasan Skripsi Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 31 Oct 2024 07:06 |
| Last Modified: | 31 Oct 2024 07:06 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/2984 |
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