?url_ver=Z39.88-2004&rft_id=1711031066&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=%0D%0APENGARUH+FINANCIAL+DISTRESS%2C+LEVERAGE+TERHADAP+KONSERVATISME+AKUNTANSI+PADA+MASA+PANDEMI+COVID-19%0D%0A(Studi+Empiris+Pada+Perusahaan+Jasa+Sub-Sektor+Hotel%2C+Restoran%2C+dan+Pariwisata+Yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2020)%0D%0A&rft.creator=YOULANDA+SILVIA+IRAWAN+%2C+1711031066&rft.subject=330+Ekonomi&rft.description=Tujuan+dari+penelitian+ini+adalah+untuk+menganalisis+pengaruh+dari+financial+distress+dan+leverage+terhadap+konservatisme+akuntansi.+Sampel+dari+penelitian+ini+adalah+sub-sektor+Hotel%2C+Restoran%2C+dan+Pariwisata+yang+terdaftar+pada+Bursa+Efek+Indonesia+selama+masa+pandemic+Covid-19.+Penelitian+ini+menggunakan+metode+purposive+sampling+yang+terdiri+dari+30+sampel+perusahaan+sub-sektor+Hotel%2C+Restoran%2C+dan+Pariwisata.+Variabel+yang+digunakan+dalam+penelitian+ini+adalah+Konservatisme+Akuntansi%2C+Financial+Distress%2C+dan+Leverage.+Pada+penelitian+ini%2C+menguji+dengan+menggunakan+Stastitical+Product+and+Service+Solution+(SPSS)+yaitu+alat+untuk+menganalisis+data.+Analisis+data+pada+penelitian+ini+menggunakan+analisis+regresi+linier+berganda.+Hasil+dari+penelitian+ini+menunjukan+bahwa+financial+distress+tidak+berpengaruh+terhadap+konservatisme+akuntansi+dan+leverage+berpengaruh+terhadap+konservatisme+akuntansi.+Sedangkan+secara+bersama+financial+distress+dan+leverage+berpengaruh+secara+signifikan+terhadap+konservatisme+akuntansi.%0D%0A%0D%0AKata+Kunci+%3A+Konservatisme+Akuntansi%2C+Financial+Distress%2C+Leverage%2C+Covid-19.%0D%0A%0D%0A%0D%0AThe+purpose+of+this+study+is+to+analyze+the+impact+of+financial+distress+and+leverage+on+the++conservatism+of+accounting.+Samples+of+this+survey+are+Hotels%2C++Restaurants+and+Tourism+sub-sectors+listed+on+the+Indonesian+Stock+Exchange++during+the+covid-19+period.+Using+a+purposive++sampling+method%2C++the+sample+for++this+study+comprised+a+sample+of+32+hotels%2C+restaurants%2C+and+tourism+subsectors.+The+variables+used+in+this+study+were+accounting+conservatism%2C+financial+distress+and+leverage.+In+this+study%2C+we+test+using+the+Statistical+Product+and+Service+Solution+(SPSS)+analytical+tools+and+data.+The+analysis+in+this+study+uses+multiple+linear+regression+analysis.+The+results+of+this+study+show+that+financial+distress+does+not+affect+accounting+conservatism+and+leverage+affect+accounting+conservatism.+Variables+of+the+combination+of+financial+distress+and+leverage++have+a+significant+impact+on+accounting+conservatism.%0D%0A%0D%0AKeyword+%3A+Konservatisme+Akuntansi%2C+Financial+distress%2C+Leverage%2CCovid-19%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-02-22&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F59808%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F59808%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F59808%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++YOULANDA+SILVIA+IRAWAN+%2C+1711031066++(2022)++PENGARUH+FINANCIAL+DISTRESS%2C+LEVERAGE+TERHADAP+KONSERVATISME+AKUNTANSI+PADA+MASA+PANDEMI+COVID-19+(Studi+Empiris+Pada+Perusahaan+Jasa+Sub-Sektor+Hotel%2C+Restoran%2C+dan+Pariwisata+Yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2020).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F59808%2F