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ABSTRAK
i
The Influence of Financial Distress, Debt, Growth Opportunity to the
Accounting Conservatism
(Empirical Studies in Manufacture Companies which are Listed in Indonesia
Stock Exchange Period 2011-2015)
ABSTRACT
The research is aimed to know how and influence financial distress, debt,
growth opportunity to the accounting conservatism in manufacture companies
which are listed in Indonesia Stock Exchange period 2011-2015. The Factors
which have tested in the research are financial distress, debt, growth opportunity,
accounting conservatism.
Population in the research is financial report of manufature companies
period 2011-2015. The sampling method uses purposive sampling. The research
type is explanatory research with type of investigation are descriptive and
verification. The analysis data uses multiple linier regression analysis with
Eviews ver.8 program.
The result of the research is showed that average of financial distress,
debt, growth opportunity and conservatism accounting in manufacture companies
which are listed in Indonesia Stock Exchange period 2011-2015 showed
differently in each company. Moreover, the research result is also showed that
financial distress gives significant negative influence partially to the accounting
conservatism. Debt does not significant influence to the accounting conservatism
and growth opportunity gives positive influence to the accounting conservatism.
Financial distress, debt, growth opportunity give significant influence
simultaneously to the of accounting conservatism.
ii