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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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|
|Deposited By:||Mr. Perpustakaan Fakultas Ekonomi|
|Deposited On:||29 Jun 2012 08:22|
|Last Modified:||29 Jun 2012 08:22|
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