PENGARUH STRUKTUR KEPEMILIKAN, DEBT COVENANT, GROWTH OPPORTUNITIES, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 - 2014

PRATAMA, Arrijal Ghigih and SUDARNO, Sudarno (2016) PENGARUH STRUKTUR KEPEMILIKAN, DEBT COVENANT, GROWTH OPPORTUNITIES, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 - 2014. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this study to empirically examine the ownership structure, debt covenants, growth opportunities, the audit committee and independent directors in influencing the level of application of accounting conservatism in companies listed on the Stock Exchange. Samples are 45 companies listed in the Stock Exchange. The sampling technique used purposive sampling method of sampling based on predetermined criteria. Of the criteria set amount of data obtained as many as 225 data. Data were analyzed using multiple regression. The results showed that the ownership structure has no significant effect on the application of conservatism. Debt covenants have a significant and positive effect on the application of accounting conservatism. Growth opportunities have significant and positive effect on the application of accounting conservatism. While audit committees have a significant and positive effect on accounting conservatism. Other results obtained by an independent commissioner has no significant effect on accounting conservatism.

Item Type:Thesis (Undergraduate)
Additional Information:ownership structure, debt covenants, growth opportunities, the audit committee, independent directors and accounting conservatism
Uncontrolled Keywords:ownership structure, debt covenants, growth opportunities, the audit committee, independent directors and accounting conservatism
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:49965
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:07 Sep 2016 08:45
Last Modified:07 Sep 2016 08:45

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