| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Ningsih, Azmi Ratna |
|
| dc.creator |
Nurhayati, Nurhayati |
|
| dc.creator |
Helliana, Helliana |
|
| dc.date |
2019-08-09 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/17728 |
|
| dc.description |
Abstract. This research was made in order to understand the effect of political cost, debt covenant, and financial distress on conservatism accounting. The population conained in this study are the manufacturuing companies metal and plastic sector listed on the IndonesiaStock Exchange in the period 2013-2017, namely as many as 30 registered companies. Sample selection was done through purposive sampling method, and 75 samples was obtained. Multiple regression analysis techniques were used to find out the effect of each variables. The test results indicates that political cost influence conservatism accounting, debt covenant do not influence accounting, and financial distress influences conservatism accounting.Keywords: conservatism accounting, political cost, debt covenant, financial distress.Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh political cost, debt covenant, dan financial distress terhadap konservatisme akuntansi. Populasi penelitian ini adalah perusahaan manufaktur sektor logam dan plastik yang tercatat pada Bursa Efek Indonesia periode 2013-2017 yakni sebanyak 30 perusahaan terdaftar. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dan diperoleh sampel sebanyak 75 sampel. Untuk mengetahui besarnya pengaruh tiap variabel dalam penelitian ini, digunakan teknik analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa political cost berpengaruh terhadap konservatisme akuntansi, debt covenant tidak berpengaruh terhadap konservatisme akuntansi, dan financial distress berpengaruh terhadap konservatisme akuntansi.Kata Kunci: konservatisme akuntansi, political cost, debt covenant, financial distress. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/17728/pdf |
|
| dc.rights |
Copyright (c) 2019 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 265-272 |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 265-272 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
konservatisme akuntansi, political cost, debt covenant, financial distress. |
|
| dc.title |
Pengaruh Political Cost, Debt Covenant, dan Financial Distress terhadap Konservatisme Akuntansi |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|