MAULANA, DEDY ARYA (2017) PENGARUH RISIKO LITIGASI, LEVERAGE, UKURAN PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Lawsuits are becoming a threat every company, managers tend to avoid losses due to litigation by reporting their finances conservatively. As well as the leverage can be an indication of the level of security for creditors to control the funds that have been given to company. The company wants to show a good performance against the creditor in order to obtain long-term debt and creditor feel confident that the funds provided will be ensured. Large companies tend to report lower earnings by applying the principles of accounting conservatism in order to avoid the high political costs. The purpose of this research is to obtain empirical evidence about the effect of risk litigation, leverage, and firm size on accounting conservatism. The population of this research are minning companies listed in the Indonesian Stock Exchange in 2012-2015. The sample selection by purposive sampling method and 32 companies qualified as sample or 132 observations. This research used logistic regression for data analysis and to test hypothesis. The results of empirical tests showed that the risk of litigation has no effect on accounting conservatism, Leverage effect on accounting conservatism, firm size effect on accounting conservatism. Keywords: Accounting Conservatism, Risk Of Litigation, Leverage, Firm Size
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 19 Oct 2017 08:52 |
| Last Modified: | 19 Oct 2017 08:52 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2809 |
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