PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, LEVERAGE, TERHADAP ACCOUNTING PRUDENCE

Simanjuntak, Achbar Gunawan (2025) PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, LEVERAGE, TERHADAP ACCOUNTING PRUDENCE. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

ABSTRAK Achbar Gunawan Simanjuntak (41183403200044) Pengaruh Financial distress, Kepemilikan Manajerial, Ukuran perusahaan, Leverage, terhadap Accounting Prudence XIII + 198 halaman + 9 tabel + 1 gambar + 22 Lampiran Penelitian ini bertujuan untuk mengetahui pengaruh Financial distress, Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, terhadap Accounting Prudence. Pada penelitian ini penulis pun mengukur Accounting Prudence menggunakan bias formula. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder. Populasi pada penelitian ini yaitu menggunakan sektor Property and Real Estate yang terdaftar di BEI secara berturut turut periode 2020 sampai dengan 2022 menggunakan laporan tahunan, dengan ini Teknik yang digunakan pun menggunakan metode purposive sampling, dan berdasarkan pada kriteria yang telah ditentukan diperoleh sebanyak 66 perusahaan yang dijadikan sampel pada penelitian ini. Penelitian ini menggunakan analisis regresi linear berganda dan menggunakan software SPSS. Hasil penelitian ini menunjukkan Financial distress, ukuran perusahaan, berpengaruh positif signifikan terhadap accounting Prudence, sedangkan Kepemilikan Manajerial, Leverage berpengaruh negatif terhadap Accounting Prudence. Kata kunci: Pengaruh Financial distress, Kepemilikan Manajerial Ukuran Perusahaan, Leverage, terhadap Accounting Prudence.   ABSTRACT Achbar Gunawan Simanjuntak (41183403200044) Effect of Financial distress, Managerial Ownership, Company size, Leverage, on Accounting Prudence XIII + 198 pages + 9 tables + 1 figure + 22 attachments This study aims to determine the effect of Financial distress, Managerial Ownership, Company Size, Leverage, on Accounting Prudence. In this study the authors also measured Accounting Prudence using the bias formula. This study uses a quantitative approach with secondary data. The population in this study is using the Property and Real Estate sector which is listed on the IDX consecutively for the period 2020 to 2022 using annual reports, with this The technique used also uses purposive sampling method, and based on predetermined criteria, 66 companies were sampled in this study. This study uses multiple linear regression analysis and uses SPSS software. The results of this study indicate that financial distress, company size, has a significant positive effect on accounting prudence, while managerial ownership, leverage has a negative effect on accounting prudence. Keywords: the effect of financial distress, managerial ownership of company size, leverage, on accounting prudence

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