Konservatisme Akuntansi: Financial Distress dan Debt to Equity Ratio
نویسندگان
چکیده
Penelitian ini bertujuan untuk menganalisis pengaruh Financial Distress dan Debt To Equity Ratio terhadap prinsip konservatisme akuntansi pada perusahaan sektor Transportasi yang terdaftar di Bursa Efek Indonesia. Metode penelitian menggunakan metode kuantitatif dengan data cross section time series, diperoleh dari BEI selama tiga tahun 2018-2020. Pengolahan diuji statistik melalui asumsi klasik, analisis regresi panel uji hipotesis Uji t, F koefisien determinasi. Hasil menunjukkan bahwa financial distress secara parsial tidak berpengaruh akuntansi. Sementara debt to equtity ratio negatif signifikan Secara simultan membuktikan equity memiliki
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ژورنال
عنوان ژورنال: Jurnal Ilmiah Akuntansi dan Finansial Indonesia
سال: 2022
ISSN: ['2598-5035', '2684-8244']
DOI: https://doi.org/10.31629/jiafi.v6i1.4644