Asyafa', Lucky Muwaffiq (2025) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI (STUDI EMPIRIS PADA PERUSAHAAN KONTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
One of the principles adopted in the financial reporting process is the conservative principle. The principle of accounting conservatism is a principle that emphasizes caution in recognizing assets and income in financial statements. Several factors that can influence the principle of accounting conservatism applied by companies include Good Corporate Governance and Financial Distress. The purpose of this study is to determine the effect of managerial ownership and institutional ownership on accounting conservatism with financial distress as a moderator. The population used is construction sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with a purposive sampling technique. The analysis technique uses Multiple Linear Regression and Moderated Regression Analysis. The results of the F-test indicate that managerial ownership and institutional ownership are suitable predictors of changes in accounting conservatism. This is indicated by a significant level of 0.000 < 0.05. The partial test results show that managerial ownership does not influence accounting conservatism, while institutional ownership does influence accounting conservatism. The test results also show that financial distress cannot moderate the relationship between managerial ownership and accounting conservatism. Financial distress also cannot moderate the relationship between institutional ownership and accounting conservatism. Keywords: managerial ownership, institutional ownership, financial distress, accounting conservatism
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic > Magister Accounting | ||||||||
| Depositing User: | Lucky Lucky muwaffiq Asyafa | ||||||||
| Date Deposited: | 15 Jul 2025 02:10 | ||||||||
| Last Modified: | 15 Jul 2025 02:10 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39490 |
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