Pengaruh Financial Distress dan Corporate Social Resposibility terhadap Konservatisme Akuntansi
نویسندگان
چکیده
The financial report is a description of the company's performance. This study aims to determine effect distress and corporate social responsibility on accounting conservatism. Manufacturing companies listed Indonesia Stock Exchange are population in this with 2017-2019 research period. number samples analyzed were 34 companies. Samples taken by purposive sampling method. analysis technique used multiple linear technique. results show that has positive conservatism, no Suggestions for further expected increase years observation, also use other variables can be measure level
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ژورنال
عنوان ژورنال: Jurnal Eksplorasi Akuntansi (JEA)
سال: 2023
ISSN: ['2656-3649']
DOI: https://doi.org/10.24036/jea.v5i1.572