<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_46582" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-28T01:15:17Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46582_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Financial Distress Intensitas Modal dan Risiko Litigasi terhadap Konservatisme Akuntansi (Studi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Tata</mods:namePart><mods:namePart type="family">Nezari</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Tujuan dari penelitian ini adalah untuk menguji pengaruh financial distress, intensitas modal dan risiko litigasi terhadap konservatisme akuntansi. Sampel dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Total sampel yang digunakan sebanyak 32 perusahaan dengan total 161 sampel observasi. Penelitian ini menggunakan analisis deskriptif. Berdasarkan hasil uji statistik, financial distress dan intensitas modal tidak berpengaruh terhadap konservatisme kakuntansi, sedangkan risiko litigasi berpengaruh positif terhadap konservatisme akuntansi.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2024</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46582"><mets:rightsMD ID="rights_eprint_46582_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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