Irianti, Fera Indri (2014) PENGARUH TINGKAT KESULITAN KEUANGAN,TINGKAT HUTANG DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PERUSAHAAN PERBANKAN DI BEI TAHUN 2010 – 2012. Undergraduate thesis, Fakultas Ekonomi UNISSULA.
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Abstract
Conservatism is a practice that concern to the lower profit recognition by recognize profit and revenue slowly, make recognition on expense or loss faster, recognize asset lower, and enhances the asses of liability. Some factors that effect to the conservatism, such as : Financial distress, debt level, and corporation size. The purpose of this study is to analize the effects of financial distress, debt level, and corporation size to conservatism. The population of this study are the banking corporation that listed on BEI during 2010 – 2012, using the purposive sampling method. There are 38 companies that meet the criteria as the sample of this study. The collecting data method is using the documentation. This study is also using the double regression technique analisis. The result of this study shows that Financial distress has no significant level of effect to conservatism, debt level and corporation size has significant level of effect to conservatism. Keyword : Financial distress, Debt Level, Corporation size, Accounting Conservatism, Financial report.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan 1 UNISSULA |
| Date Deposited: | 07 Jan 2016 02:03 |
| Last Modified: | 07 Jan 2016 02:03 |
| URI: | http://repository.unissula.ac.id/id/eprint/2220 |
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