PENGARUH KEPEMILIKAN MANAJERIAL DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI

Penulis

DOI:

https://doi.org/10.31000/competitive.v1i1.109

Abstrak

Penelitian ini bertujuan untuk mengetahui sejauh mana kepemilikan manajerial dan debt covenant berpengaruh terhadap tingkat konservatisme dalam laporan keuangan yang di laporkan oleh manajemen. Konservatisme merupakan variabel dependen dalam penelitian ini yang diukur dengan net asset measure. Variabel independen yang diteliti antara lain kepemilikan manajerial dan debt covenant.
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010 - 2012. Analisis data dalam penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda.
Hasil penelitian ini menunjukan Kepemilikan manajerial berpengaruh positif signifikan terhadap konservatisme akuntansi. Debt covenant berpengaruh tidak signifikan terhadap konservatsime akuntansi.
Kata Kunci: Konservatisme akuntansi, Kepemilikan manajerial, Debt Covenant

Unduhan

Diterbitkan

2017-03-29

Terbitan

Vol 1 No 1 (2017): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

Lisensi

 

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