Sari, Rissa Nur Amelia (2025) The Influence of Leverage and Growth Opportunity on Accounting Conservatism with Company Size as a Moderating Variable (Empirical Study on Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023). Diploma thesis, Universitas Widya Gama Malang.
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Text (The Influence of Leverage and Growth Opportunity on Accounting Conservatism with Company Size as a Moderating Variable (Empirical Study on Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange (IDX) in 2019-2)
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh leverage dan growth opportunity
terhadap konservatisme akuntansi dengan ukuran perusahaan sebagai variabel
moderasi pada perusahaan amnufaktur subsektor makanan dan minuman yang
terdaftar di Bursa Efek Indonesia tahun 2019-2023. Sampel yang digunakan
diambil menggunakan metode purpose sampling sehingga didapati jumlah sampel
sebanyak 15 perusahaan dari 26 perusahaan manufaktur subsektor makanan dan
minuman periode 2019-2023 dan menggunakan teknik analisis data Structural
Equation Modeling Partial Least Square (SEM-PLS). Hasil penelitian
menunjukkan bahwa, Leverage berpengaruh positif dan signifikan terhadap
Konservatisme Akuntansi. Growth Opportunity berpengaruh positif dan signifikan
terhadap Konservatisme Akuntansi. Ukuran perusahaan berpengaruh positif dan
signifikan terhadap Konservatisme Akuntansi. Ukuran Perusahaan mampu
memoderasi pengaruh Leverage terhadap Konservatisme Akuntansi. Ukuran
Perusahaan mampu memoderasi pengaruh Growth Opportunity terhadap
Konservatisme Akuntansi.
Kata Kunci: Leverage, Growth Opportunity, Ukuran Perusahaan, Konservatisme
Akuntansi, Perusahaan Manufaktur, Subsektor Makanan dan Minuman
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Admin Perpus UWG |
| Date Deposited: | 08 May 2026 07:13 |
| Last Modified: | 08 May 2026 07:13 |
| URI: | https://repository.widyagama.ac.id/id/eprint/30 |
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