PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, DEBT COVENANT, TINGKAT KESULITAN KEUANGAN PERUSAHAAN, DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2008-2010)

NUGROHO, Deffa Agung and SITI , Mutmainah (2012) PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, DEBT COVENANT, TINGKAT KESULITAN KEUANGAN PERUSAHAAN, DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2008-2010). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research was aimed to examine empirically: (1) the influence of managerial ownership structure to accounting conservatism, (2) the influence of debt covenance to accounting conservatism, (3) the influence of a company’s financial distress to accounting conservatism, (4) the influence of litigation risks to accounting conservatism. Independent variables used in this study are managerial ownership structure, debt covenance, a company’s financial distress, litigation risks. The dependent variable used in this study is accounting conservatism that measured by Earnings/accrual measures model Givoly and Hayn. Samples of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2008-2010. Data collected by purposive sampling method. Number of samples in this research is 140 firms. This study used multiple regression for data analysis. The results of the research as follow: (1) the managerial ownership structure positive not significant influence to accounting conservatism, (2) the debt covenance positive not significant influence to accounting conservatism,(3) the a company’s financial distress negative significant influence to accounting conservatism, (4) the litigation risks positive significant influence to accounting conservatism.

Item Type:Thesis (Undergraduate)
Additional Information:Accounting Conservatism, Managerial Ownership Structure, Debt Covenance, Litigation Risks.
Uncontrolled Keywords:Accounting Conservatism, Managerial Ownership Structure, Debt Covenance, Litigation Risks.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35693
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Jun 2012 08:22
Last Modified:29 Jun 2012 08:22

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