JAZ: Jurnal Akuntansi Unihaz
Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ

PENGARUH KONSERVATISME AKUNTANSI DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR

Putri, Nabila Novanda (Unknown)
Effendy, Lukman (Unknown)
Isnaini, Zuhrotul (Unknown)

Article Info

Publish Date
30 Dec 2022

Abstract

The financial performance of the firm is a measure of the success that the company has had in creating profits for the company. The research has the aim of knowing the effect of accounting conservatism and capital structure on the disclosure of the company’s financial performance. Purposive sampling was used for this study with a sample of 121 companies. Documentation technique is used to obtain research data. Data analysis used panel data regression. The results showed that accounting conservatism and capital structure had no partial effect on the company's financial performance.

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Journal Info
JAZ: Jurnal Akuntansi Unihaz
Website

Abbrev

jaz

Publisher

Universitas Prof. Dr. Hazairin, SH

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam ...