PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

PASARIBU, WINDA THERESIA (2020) PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Permasalahan dalam penelitian ini adalah apakah financial distress, leverage dan kepemilikan manajerial berpengaruh terhadap konservatisme akuntansi. Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh antara financial distress, leverage dan kepemilikan manajerial terhadap konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2018. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI periode 2016-2018. Pemilihan sampel menggunakan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh sampel sebanyak 38 perusahaan, sehingga data observasi berjumlah 114 perusahaan. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis, dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa secara simultan financial distress, leverage dan kepemilikan manajerial berpengaruh signifikan terhadap konservatisme dengan nilai F-hitung sebesar 4,505 > F-tabel sebesar 2,69 dan nilai signifikan 0,040 < 0,05. Sementara secara parsial financial distress berpengaruh negatif signifikan terhadap konservatisme akuntansi dengan nilai thitung sebesar -1,203 < t-tabel 1,98157 dan tingkat signifikasi 0,028 < 0,05, leverage berpengaruh positif dan signifikan dengan nilai t-hitung sebesar 1,996 > t-tabel 1,98157 dan tingkat signifikasi 0,034 < 0,05 dan kepemilikan manajerial tidak berpengaruh terhadap konservatisme akuntansi dengan nilai t-hitung sebesar 1,676 < t-tabel sebesar 1,98157 dengan tingkat signifikasi 0,329 > 0,05. Besarnya pengaruh ini juga ditunjukkan oleh nilai koefisien determinasi (R2) yaitu 0,583 atau sebesar 53,8%.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorAW, Jumiadinidn0020036304
Keywords: Konservatisme Akuntansi, Financial Distress, Leverage, Kepemilikan Manajerial.
Subjects: H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 23 Apr 2021 07:26
URI: http://digilib.unimed.ac.id/id/eprint/41916

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