Nugraha, Dwiyan Teguh (2017) PENGARUH TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BEI. Undergraduate thesis, UNIMED.
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Abstract
Permasalahan yang dibahas dalam penelitian ini adalah apakah tingkat
kesulitan keuangan dan tingkat hutang berpengaruh terhdap konservatisme
akuntansi secara parsial maupun simultan. Penelitian ini bertujuan untuk menguji
apakah terdapat pengaruh antara variabel independen yaitu tingkat kesulitan
keuangan dan tingkat hutang terhadap variabel dependen yaitu konservatisme
akuntansi.
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar
dan yang men mencantumkan laporan keuangan nya di Bursa Efek Indonesia
periode 2012-2015 sejumlah 110 perusahaan . sumber data dalam penelitian ini
adalah data sekunder yang diperoleh dari situs www.idx.co.id. Metode analisis
data yang digunakan adalah analisis regresi berganda dengan bantuan SPSS 20.
Hasil penelitian ini menyatakan bahwa pertama tingkat hutang
berpengaruh terhadap konservatisme akuntansi. Kedua, tingkat kesulitan
keuangan tidak berpengaruh terhadap konservatisme akuntansi. Ketiga, tingkat
kesulitan keuangan dan tingkat hutang bersama-sama berpengaruh terhadap
konservatisme akuntansi dengan nilai signifikan 5% dan nilai Fhitung >Ftabel, maka
hipotesis Ha diterima.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SK-2018 AKT 022 |
| Uncontrolled Keywords: | Tingkat Kesulitan Keuangan, Tingkat Hutang, Dan Konservatisme Akuntansi |
| Subjects: | H Social Sciences > HG Finance > HG3810 Foreign exchange. International finance. International monetary system H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance H Social Sciences > HG Finance > HG4501 Investment, capital formation, speculation |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Mrs Catur Dedek Khadijah |
| Date Deposited: | 25 Jan 2018 17:02 |
| Last Modified: | 14 Mar 2018 08:29 |
| URI: | https://digilib.unimed.ac.id/id/eprint/28568 |
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