Pengaruh Growth Opportunities, Debt Covenant dan Corporate Social Responsibility Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sub Sektor Semen Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019-2023. (The Influence of Growth Opportunities, Debt Covenants, and Corporate Social Responsibility on Accounting Conservatism in Cement Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange from 2019 to 2023).

Bahrim, Salsabila Maulidya Supriadi (2025) Pengaruh Growth Opportunities, Debt Covenant dan Corporate Social Responsibility Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sub Sektor Semen Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019-2023. (The Influence of Growth Opportunities, Debt Covenants, and Corporate Social Responsibility on Accounting Conservatism in Cement Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange from 2019 to 2023). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh growth opportunities, debt covenant, dan corporate social responsibility terhadap konservatisme akuntansi. Sampel penelitian ini adalah perusahaan pertambangan sub sektor semen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Populasi penelitian ini sebanayak 7 perusahaan dan sampel yang digunakan adalah 6 perusahaan. Jenis penelitian ini menggunakan penelitian kuantitatif. Metode pengambilan sampel menggunakan purposive sampling. Sumber data merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan periode 2019-2023 yang sudah dipublikasikan oleh website Bursa Efek Indonesia. Data yang diperoleh Sebagian juga berasal annual repport yang diperoleh dari website masing – masing perusahaan. Analisis data penelitian ini menggunakan outer model, inner model dan path analysis. Dengan bantuan software Partial Least Square (PLS) Versi 4. Karna PLS versi 4 menggunakan algoritma yang telah dioptimalkan untuk menghasilkan estimasi yang lebih akurat. Dan data nilai yang diperoleh tidak kecil oleh karna itu PLS Versi 4, Versi 4 mendukung berbagai jenis model struktural yang lebih fleksibel, termasuk model yang memiliki variabel moderasi, mediasi, atau multilevel. Hasil penelitian ini menunjukkan bahwa growth opportunities yang diproksikan dengan market to book value equity (MBVE), asset growth dan sales growth tidak berpengaruh signifikan terhadap konservatisme akuntansi yang diproksikan dengan conservatism based on accrual items (CONANCC) dan market to book ratio. Dan corporate social responsibility (CSR) yang diproksikan dengan biaya lingkungan dan biaya csr juga tidak berpengaruh signifikan terhadap konservatisme akuntansi yang diproksikan dengan conservatism based on accrual items (CONANCC) dan market to book ratio.. Sedangkan Debt covenant yang diproksikan dengan debt to asset ratio (DAR), debt to equity ratio (DER), dan return on asset (ROA) berpengaruh signifikan terhadap konservatisme akuntansi yang diproksikan dengan conservatism based on accrual items (CONANCC) dan market to book ratio.

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