Pengaruh Konflik Bondholders-Shareholders Dan Profitabilitas terhadap Konservatisme (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

Azmi, Qonita Atifah (2021) Pengaruh Konflik Bondholders-Shareholders Dan Profitabilitas terhadap Konservatisme (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This research aims to analyze whether there is an effect of conflict between bondholders shareholders and profitability on conservatism controlled by company size in the LQ45 index companies listed on the Indonesia Stock Exchange. The research period used in this research is 2016-2019. The population used in this study is the LQ45 index company listed on the Indonesia Stock Exchange. The research sample was determined by purposive sampling method which resulted in 31 companies that met the requirements. The research data uses secondary data in the form of LQ45 index company financial statements obtained through the company's website and the Indonesia Stock Exchange. The data analysis method was processed using multiple regression analysis. From this study it can be concluded: (1) Conflict in bondholders shareholders has a negative effect on accounting conservatism. (2) Profitability has a positive effect on accounting conservatism. (3) Firm size has a positive effect as a control variable for accounting conservatism.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number AZM p 837/2021
Uncontrolled Keywords: Accounting Conservatism, Conflict of Bondholders-Shareholders, Profitability, Company Size.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 08 Nov 2021 02:13
Last Modified: 08 Nov 2021 02:13
URI: http://repository.stieykpn.ac.id/id/eprint/1292

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