Pengaruh Capital Intensity, Investment Opportunity Set dan Corporate Social Responsibility terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022
Rahma Zelvira,
Fiola Finomia Honesty,
Helga Nuri Honesty
et al.
Abstract:This study will examine the relationship between capital intensity, investment opportunities and corporate social responsibility on accounting conservatism. The scope of this research includes food and beverage companies with a total sample of 24 companies spanning a period of 5 years, namely from 2018-2022, so the total research sample is 120 food & beverage companies using a purposive sampling method based on certain criteria. The data in this research uses secondary data using the eviews analysis method… Show more
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