Zahrani, Shafira Salwa (2026) Pengaruh Growth Opportunity Dan Debt Covenant Terhadap Konservatisme Akuntansi Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of growth opportunities and debt covenants on accounting conservatism in consumer cyclical sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employs a quantitative approach using secondary data obtained from companies' annual financial reports. The research population comprises all manufacturing companies in the consumer cyclical sector listed on the Indonesia Stock Exchange between 2022 and 2024. The sample was selected using a purposive sampling technique, resulting in 151 observations. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics version 27 software. The results indicate that growth opportunities have a significant negative effect on accounting conservatism, suggesting that companies with high growth potential tend to adopt more optimistic accounting policies. Meanwhile, debt covenants do not have a significant effect on accounting conservatism. Nevertheless, growth opportunities and debt covenants were found to have a significant simultaneous effect on accounting conservatism.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | SHAFIRA SALWA ZAHRANI | ||||||||
| Date Deposited: | 08 Jul 2026 06:44 | ||||||||
| Last Modified: | 08 Jul 2026 06:44 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54848 |
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