Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi

Febry Valentina ; Dirvi Surya Abbas ; Wati Yaramah
GEMILANG: Jurnal Manajemen dan Akuntansi 📅 2023 Vol 4, No 1 🔗 DOI: 10.56910/gemilang.v4i1.994
Abstract
The purpose of this study is to determine the Effect of financial distress and growth opportunity on accounting conservatism in state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 research period. The population of this research includes all state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on predetermined research criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange (BEI) website. The analytical method used is panel data regression analysis. The research results show that financial distress has an effect on accounting conservatism, but growth opportunity has no effect on accounting conservatism
 
 
Keywords
Financial Distress; Growth Opportunity; Accounting Conservatism
How to Cite

Febry Valentina, et al. (2023). Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi. GEMILANG: Jurnal Manajemen dan Akuntansi, 4(1). https://doi.org/10.56910/gemilang.v4i1.994

Febry Valentina ; Dirvi Surya Abbas ; Wati Yaramah , "Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi," GEMILANG: Jurnal Manajemen dan Akuntansi, vol. 4, no. 1, 2023.

Febry Valentina ; Dirvi Surya Abbas ; Wati Yaramah . "Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi." GEMILANG: Jurnal Manajemen dan Akuntansi, vol. 4, no. 1, 2023.

Febry Valentina ; Dirvi Surya Abbas ; Wati Yaramah . "Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi." GEMILANG: Jurnal Manajemen dan Akuntansi 4, no. 1 (2023).

Febry Valentina, et al. (2023) 'Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi', GEMILANG: Jurnal Manajemen dan Akuntansi, 4(1). doi: 10.56910/gemilang.v4i1.994.

Febry Valentina ; Dirvi Surya Abbas ; Wati Yaramah . Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi. GEMILANG: Jurnal Manajemen dan Akuntansi. 2023;4(1).

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