Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Arus Kas Operasi, Leverage Terhadap Konservatisme Akuntansi
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

Putri, Aulia Naura

Subject

657.042 - FINANCIAL ACCOUNTING 

Datestamp

2023-05-29 03:11:14 

Abstract :
The purpose of this research is to test whether company growth, profitability, operating cash flow, leverage can affect accounting conservatism. The population in this study were property and real estate sector companies listed on the IDX for the 2019-2021 period with the sampling method using purposive sampling so that 87 sample data were obtained that were feasible to test. This study uses data analysis techniques in the form of descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing with the SPSS version 23 program. The results of this study indicate that cash flows have an effect on accounting conservatism. The test results also show that company growth, profitability, leverage have no effect on accounting conservatism. Keyword : Company Growth, Profitability, Operating Cash Flow, Leverage, Accounting Conservatism. 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf