<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_46945" 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_46945_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Financial Distress dan Corporate Social Responsibility (CSR) terhadap Konservatisme Akuntansi</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">M. Nur</mods:namePart><mods:namePart type="family">Caniago</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Laporan keuangan merupakan gambaran kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress dan Corporate Social Responsibility terhadap konservatisme akuntansi. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia merupakan populasi dalam penelitian ini dengan periode penelitian 2017-2019. Jumlah sampel yang dianalisis adalah 34 perusahaan. Sampel diambil dengan metode purposive sampling. Teknik analisis yang digunakan adalah teknik analisis linier berganda. Hasil penelitian menunjukkan bahwa Financial Distress berpengaruh positif terhadap konservatisme akuntansi, Corporate Social Responsibility tidak berpengaruh terhadap konservatisme akuntansi. Saran untuk penelitian selanjutnya diharapkan dapat menambah jumlah sampel penelitian dan tahun pengamatan, serta menggunakan variabel lain yang dapat digunakan untuk mengukur tingkat konservatisme akuntansi</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:classification authority="lcc">HG Finance</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2022</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi S1 UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46945"><mets:rightsMD ID="rights_eprint_46945_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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