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PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, GROWTH OPPORTUNITIES DAN LEVERAGE TERHADAP TINGKAT KONSERVATISME AKUNTANSI

PROSI, CANDRA AYU DEWI ANDRIANING (2017) PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, GROWTH OPPORTUNITIES DAN LEVERAGE TERHADAP TINGKAT KONSERVATISME AKUNTANSI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The aim of this study is to reveal the effect of institutional ownership structure, managerial ownership structure, size of companies, growth opportunities and leverage on the level of accounting conservatism. The population in this study is manufacturing companies listed in Indonesia Stock Exchange during the period of 2010-2014. This study uses purposive sampling method as the sample determination. Purposive sampling is the selection of the sample with certain criteria, so that the sample obtanined in this study were 175 companies tha has published annual report and complete data. Methods of data analysis used in this study is descriptive analysis, classical assumption test and multiple linear regression. The result showed that the institutional ownership structure, the managerial ownership structure, the size of the company, the growth opportunities and the leverage jointly influence simultaneously on accounting conservatism. The partial showed that the size of the company and growth opportunities have effects on accounting conservatism, while the institutional ownership structure, the managerial ownership structure, and the leverage have no effect on accounting conservatism. The conclusion of this study indicate that the size of the company and growth opportunities have significantly effects on accounting conservatism, while the institutional ownership structure, the managerial ownership structure, and the leverage have no significantly effects on accounting conservatism. Key words: Institutional Ownership Structure, Managerial Ownership Structure, Growth Opportunities, Leverage, Accounting Conservatism

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 15 Aug 2017 09:08
Last Modified: 15 Aug 2017 09:08
URI: http://eprints.perbanas.ac.id/id/eprint/2794

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