đ
23 May 2015
DOI: 10.36694/jimat.v6i1.97
ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Sekolah Tinggi Ilmu Ekonomi Totalwin
đ Abstract
This study aims to provide empirical evidence regarding the effect ofmanagerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low,although the company will be more conservative because managers aremore conservative in maintaining investor confidence. Whileinstitutional ownership in manufacturing companies in Indonesia ishigh does not affect accounting conservatism, this is becauseinstitutional shares are not able to interfere with managers, so theinstitution has not been able to supervise the behavior of managersconservatism.
âšī¸ Informasi Publikasi
Tanggal Publikasi
23 May 2015
Volume / Nomor / Tahun
Volume 6, Nomor 1, Tahun 2015
đ HOW TO CITE
Rahmadhani, Sari; Nur, Arkanuddin, "ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 6, no. 1, May. 2015.
ACM
ACS
APA
ABNT
Chicago
Harvard
IEEE
MLA
Turabian
Vancouver
Download Citation
0
Sitasi
Cek Google Scholar