ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN PERUSAHAAN TERHADAP KONSERVATISMA AKUNTANSI

WIDAYATI, Endah and NUR RAHARDJO, Shiddiq (2011) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN PERUSAHAAN TERHADAP KONSERVATISMA AKUNTANSI. Undergraduate thesis, Universitas Diponegoro.

[img]
Preview
PDF
250Kb

Abstract

Lasdi (2008), with increase the variables from Widya (2005). The main purpose is to analyze factor-factor who affect of the choice for the company by accounting conservatism. The variables who used in this research is institutional ownership structure, managerial ownership structure, public ownership structure, litigation, tax and politic, growth, and debt convenance. The sample in this research is a manufacture company who listed in Indonesia Stock Exchage (Bursa Efek Indonesia), sample was choosed with purposive sampling method. The company was choosed to the sampel is 36 company in 2007-2008. The hyposesis test use multiple regression because the independent variable more than one variables. This research shown that accounting conservatism who proxy with accrual non operation have positive mean value, so accounting conservatism less applied in the manufacturing company. The factor who affect toward the choose of accounting conservatism method is a tax and politic, although the coefficient value is negatif, it is not match with predictian value. While institution ownership structure, managerial ownership structure, public ownership structure, litigation, growth, and debt convenance was not affected the choice of the company toward accounting conservatism method.

Item Type:Thesis (Undergraduate)
Additional Information:Conservatism, Institutional Ownership Structure, Managerial Ownership Structure, Public Ownership Structure, Litigation, Tax and Politic, Growth, and Debt Convenance.
Uncontrolled Keywords:Conservatism, Institutional Ownership Structure, Managerial Ownership Structure, Public Ownership Structure, Litigation, Tax and Politic, Growth, and Debt Convenance.
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:26971
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 Apr 2011 14:16
Last Modified:21 Apr 2011 14:16

Repository Staff Only: item control page