PENGARUH NON-CEO FAMILY OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN FOUNDER OWNERSHIP SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013)

HARRIS, Mochamad Ibnu and DARSONO , Darsono (2015) PENGARUH NON-CEO FAMILY OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN FOUNDER OWNERSHIP SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine empiracally: (1) relation between non-CEO family ownership and accounting conservatism, (2) relation between company size and accounting conservatism, (3) founder ownership influence in term of relation between non-CEO family ownership and accounting conservatism. This study used a purposive sampling method in the selection of the sample, the criteria of samples is a manufacturing company that has managerial ownership and public ownership and then listed on the Indonesia Stock Exchange (IDX) during the period 2012-2013. The Results of this research showed non-CEO family ownershipsignificantly contribute to the selection of accounting conservatism in the financial statements, beside thatcompany size were not significantly contribute to selection of accounting conservatism. However founder ownership was significantly contribute in terms of non-CEO family ownership and accounting conservatism relation.

Item Type:Thesis (Undergraduate)
Additional Information:non-CEO family ownership, company size, founder ownership, accounting conservatism
Uncontrolled Keywords:non-CEO family ownership, company size, founder ownership, accounting conservatism
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46626
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:16 Oct 2015 08:56
Last Modified:16 Oct 2015 08:56

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