Ika Candra, lukitasari (2026) PENGARUH LEVERAGE, PROFITABILITY, DAN SUSTAINABILITY REPORT TERHADAP KONSERVATISME AKUNTANSI DAN KEPEMILIKAN NEGARA SEBAGAI MODERASI. Undergraduate thesis, UPN VETERAN JAWA TIMUR.
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Abstract
Abstract : This study aims to analyze the effect of leverage, profitability, and sustainability report on accounting conservatism, with state ownership as a moderating variable in the banking sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data derived from financial statements and sustainability reports. Accounting conservatism is measured using the C-Score model developed by Khan and Watts, leverage is proxied by the debt-to-asset ratio, profitability is measured using return on assets, and sustainability report is assessed based on the GRI disclosure index, while state ownership is measured using a dummy variable. Data analysis is conducted using panel data regression and Moderated Regression Analysis. The results are expected to provide empirical evidence regarding the factors influencing accounting conservatism as well as the role of state ownership in moderating the relationships among variables. Companies cannot rely solely on government oversight but must be able to maintain prudence, transparency, and accountability independently. Thus, accounting conservatism reflects a balance between internal corporate strength and external support, thereby contributing to a sound and sustainable banking system. Keywords: leverage, profitability, sustainability reporting, accounting conservatism, state ownership
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Ika Chandra Lukitasari | ||||||||
| Date Deposited: | 06 May 2026 04:18 | ||||||||
| Last Modified: | 06 May 2026 04:57 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/51221 |
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