Jurnal Ekonomika dan Bisnis
Vol 9 No 2 (2022): Jurnal Ekonomika dan Bisnis UNISS

Konservatisme Akuntansi Dan Faktor-Faktor Yang Mempengaruhinya

Utami Puji Lestari (Unknown)
Devi Dwi Kurniawan (Unknown)
Ahmad Dwi Nurdiyanto (Unknown)

Article Info

Publish Date
30 Nov 2022

Abstract

Utami Puji Lestari. Accounting conservatism and the factors that influence it.Semarang institute of technology and business.10 pages.The number of samples to peneilitian 78 of several manufacturing companies this the the food and drink that are only sampled this research as many as 26 company with a period of observation for 3 years.With the sample collection use purposive the sampling method of.The research results show that financial distress has not been affecting the accounting conservatism.Leverage has not been affecting the accounting conservatism, the size of the company to depend on the accounting conservatism.

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Journal Info
Jurnal Ekonomika dan Bisnis
Website

Abbrev

home

Publisher

Universitas Selamat Sri

Subject

Economics, Econometrics & Finance

Description

JEB: Jurnal Ekonomika dan Bisnis (Journal of Economics and Business) is an National Journal published by Faculty of Economics and Business Selamat Sri University (UNISS) in collaboration with The BPS Statistics Indonesia (MoU). JEB: Jurnal Ekonomika dan Bisnis (Journal of Economics and Business) is ...