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.
| Dosen Pembimbing: | UNSPECIFIED | UNSPECIFIED |
|---|---|
| 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: | https://repository.unissula.ac.id/id/eprint/2220 |
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