Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Prosiding Simposium Nasional Multidisiplin (SinaMu)
Adinda Yuvita Lestari
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Financial Distress, Leverage dan Growth Opportunity Terhadap Konservatisme Akuntansi eko Sudarmanto; Adinda Yuvita Lestari
Simposium Nasional Mulitidisiplin (SinaMu) Vol 3 (2021): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sinamu.v3i0.5992

Abstract

The purpose of this study is to determine Financial Distress, Leverage and growth opportunity on accounting conservatism in state-owned companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2016. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Financial Distress has a significant effect on accounting conservatism, Leverage and growth opportunity have no effect on accounting conservatism, and Financial Distress, Leverage and growth opportunity together have an effect on accounting conservatism.
Co-Authors Sudarmanto, Eko