Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal EKSPANSI
Yelza Diasca
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DETERMINAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TERDAFTAR DI BEI Yelza Diasca; Yeti Apriliawati
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.3878

Abstract

This study aims to test empirically and determine the effect of financial distress, firm size, profitability, firm growth, proportion of independent commissioners, and leverage on accounting conservatism partially and simultaneously. The population of this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2015-2020 period. The selected research sample is 30 companies with sample selection based on purposive sampling technique according to certain predetermined criteria. This study uses multiple regression analysis to determine the magnitude of the influence of the independent variable on the dependent variable. Statistical analysis tool is software IBM SPSS version 25 for windows. The results showed that financial distress and company growth had a positive and significant effect on accounting conservatism, while firm size, profitability, proportion of Independent Commissioners, and leverage had no positive and significant effect on accounting conservatism.
Co-Authors Yeti Apriliawati, Yeti