?url_ver=Z39.88-2004&rft_id=1951031027&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR+%E2%80%93+FAKTOR+YANG+MEMPENGARUHI+KONSERVATISME+AKUNTANSI%0D%0A(Studi+pada+Perusahaan+LQ45+Yang+Terdaftar+di+BEI+Periode+2017-2021)%0D%0A&rft.creator=Amelia+Ifani%2C+1951031027&rft.subject=330+Ekonomi&rft.description=ABSTRAK%0D%0A%0D%0A%0D%0A%0D%0AANALISIS+FAKTOR+%E2%80%93+FAKTOR+YANG+MEMPENGARUHI+KONSERVATISME+AKUNTANSI%0D%0A+(Studi+pada+Perusahaan+LQ45+Yang+Terdaftar+di+BEI+Periode+2017-2021)%0D%0A%0D%0A%0D%0APenelitian+ini+menganalisa+tentang+faktor-faktor+yang+mempengaruhi+konservatisme+akuntansi.+Penelitian+ini+diukur+dengan+menggunakan+variabel+Ukuran+Perusahaan+dan+Kepemilikan+Institusional+.+Penelitian+ini+menggunakan+objek+penelitian+perusahaan+LQ45+yang+terdaftar+di+Bursa+Efek+Indonesia+periode+2017-2021.++Metode+analisis+data+yang+digunakan+dalam+penelitian+ini+adalah+regresi+linier+berganda.+Hasil+dari+penelitian+ini+menunjukkan+bahwa+variabel+Ukuran+Perusahaan++dan+Kepemilikan+Institusional+tidak+memiliki+pengaruh+terhadap+Konservatisme+Akuntansi%0D%0A%0D%0AKata+kunci%3A+Konservatisme+Akuntansi%2C+Ukuran+Perusahaan%2C+Kepemilikan+Institusional%0D%0A%0D%0A%0D%0A%0D%0A+%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0A%0D%0AANALYSIS+OF+FACTORS+AFFECTING+ACCOUNTING+CONSERVATISM%0D%0A(Studies+on+LQ45+Companies+Listed+on+the+IDX+for+the+2017-2021+Period)%0D%0A%0D%0A%0D%0A%0D%0ABy%0D%0A%0D%0AAmelia+Ifani%0D%0A%0D%0A%0D%0A%0D%0AThis+study+analyzes+the+factors+that+influence+accounting+conservatism.+This+research+is+measured+by+using+the+variable+Firm+Size+and+Institutional+Ownership.+This+study+uses+the+LQ45+company+research+object+listed+on+the+Indonesia+Stock+Exchange+for+the+2017-2021+period.+The+data+analysis+method+used+in+this+study+is+multiple+linear+regression.+The+results+of+this+study+indicate+that+the+variables+Firm+Size+and+Institutional+Ownership+have+no+effect+on+Accounting+Conservatism%0D%0A%0D%0AKeywords%3A+Accounting+Conservatism%2C+Firm+Size%2C+Institutional+Ownership%0D%0A&rft.publisher=FAKULTAS+EKONIMI&rft.date=2023-06-14&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F72783%2F1%2F1.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F72783%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F72783%2F3%2F3.%2520SKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++Amelia+Ifani%2C+1951031027++(2023)+ANALISIS+FAKTOR+%E2%80%93+FAKTOR+YANG+MEMPENGARUHI+KONSERVATISME+AKUNTANSI+(Studi+pada+Perusahaan+LQ45+Yang+Terdaftar+di+BEI+Periode+2017-2021).++FAKULTAS+EKONIMI%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F72783%2F