Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | computer (rdamedia) |
| Carrier Type | online resource (rdacarrier) |
| Physical Description | xiii, 71 pages : illustration ; appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S-Pdf | 14-19-228595923 | TERSEDIA |
| No review available for this collection: 20357470 |
Abstract
Penelitian ini bertujuan untuk menganalisis hubungan simultan antara konservatisme akuntansi dan financial distress. Penelitian ini didasarkan pada pemahaman bahwa antara kedua variabel tersebut dapat memiliki pengaruh satu sama lain. Pengumpulan data menggunakan metode purposive sampling terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009- 2010. Hasil penelitian menunjukkan bahwa konservatisme akuntansi tidak berpengaruh signifikan terhadap financial distress. Namun pada arah sebaliknya, financial distress berpengaruh signifikan negatif terhadap konservatisme akuntansi. Sehingga dapat disimpulkan bahwa antara konservatisme akuntansi dan financial distress tidak memiliki hubungan dua arah.
The purpose of this research is to analyze the simultaneous relationship between accounting conservatism and financial distress. This research is based on the understanding that between two variables may have influence with one another. Collecting data using a purposive sampling method to manufacturing companies listed in Indonesian Stock Exchange period 2009-2010. The result suggests that accounting conservatism have no significant on financial distress. In the opposite direction, financial distress have significant negative impact on accounting conservatism. So, it can be concluded that the accounting conservatism and financial distress have no simultaneous relationship.
The purpose of this research is to analyze the simultaneous relationship between accounting conservatism and financial distress. This research is based on the understanding that between two variables may have influence with one another. Collecting data using a purposive sampling method to manufacturing companies listed in Indonesian Stock Exchange period 2009-2010. The result suggests that accounting conservatism have no significant on financial distress. In the opposite direction, financial distress have significant negative impact on accounting conservatism. So, it can be concluded that the accounting conservatism and financial distress have no simultaneous relationship.