ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI

Rahmadhani ; Sari ; Nur ; Arkanuddin
Jurnal Ilmu Manajemen dan Akuntansi Terapan 📅 2015 Vol 6, No 1 🔗 DOI: 10.36694/jimat.v6i1.97
Abstract
This study aims to provide empirical evidence regarding the effect ofmanagerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low,although the company will be more conservative because managers aremore conservative in maintaining investor confidence. Whileinstitutional ownership in manufacturing companies in Indonesia ishigh does not affect accounting conservatism, this is becauseinstitutional shares are not able to interfere with managers, so theinstitution has not been able to supervise the behavior of managersconservatism.
How to Cite

Rahmadhani, et al. (2015). ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI. Jurnal Ilmu Manajemen dan Akuntansi Terapan, 6(1). https://doi.org/10.36694/jimat.v6i1.97

Rahmadhani, Sari; Nur, Arkanuddin, "ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 6, no. 1, 2015.

Rahmadhani, Sari; Nur, Arkanuddin. "ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI." Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 6, no. 1, 2015.

Rahmadhani, Sari; Nur, Arkanuddin. "ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI." Jurnal Ilmu Manajemen dan Akuntansi Terapan 6, no. 1 (2015).

Rahmadhani, et al. (2015) 'ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI', Jurnal Ilmu Manajemen dan Akuntansi Terapan, 6(1). doi: 10.36694/jimat.v6i1.97.

Rahmadhani, Sari; Nur, Arkanuddin. ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI. Jurnal Ilmu Manajemen dan Akuntansi Terapan. 2015;6(1).

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