Aurillya, Shifa and Ulupui, I Gusti Ketut Agung and Khairunnisa, Hera (2021) Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant terhadap Konservatisme Akuntansi. Jurnal Akuntansi, Perpajakan dan Auditing, 2 (3). pp. 600-621. ISSN 2722-9823
Full text not available from this repository.Abstract
The research was conducted to find out and provide empirical evidence about the effect of Growth Opportunities (X1), Capital Intensity (X1), and Debt Covenant (X3) on Accounting Conservatism (Y). This research uses secondary data, namely Financial Statements. The unit of analysis in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during period 2017-2020. The sampling technique used in this study is purposive sampling and acquired 45 companies with a total of 180 samples observations. The data analysis technique in this research is panel data regression. The analysis of this research uses the Econometric Views 12 (EViews 12). This study obtained the following results: (a) growth opportunities has no effect on accounting conservatism, (b) capital intensity has a significant positive effect on accounting conservatism, and (c) debt covenant has no effect on accounting conservatism.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce Ilmu Sosial > Keuangan |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 07:00 |
| Last Modified: | 21 Mar 2025 07:00 |
| URI: | http://repository.unj.ac.id/id/eprint/55780 |
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