FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI SEBELUM DAN SESUDAH ADOPSI IFRS

WIRDA, ALIF LAILATUL (2016) FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI SEBELUM DAN SESUDAH ADOPSI IFRS. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to determine the factors that influence accounting conservatism before and after the adoption. The population in this study are all manufacture company listed on the Indonesia Stock Exchange (IDX) during the 2009-2014 selection of the sample in this study using purposive sampling method. The data analysis techniques using normality test and testing of hypothesis using two multiple linear regression model to test the hypothesis. This study measured conservatism based on market value by using market to book ratio as proxy ratio. The results of the study prove that the financial distress, firm size and leverage has significant effect on accounting conservatism, while the other factors in this study like public ownership and institutional ownership hasn’t significant effect on accounting conservatism before adoption IFRS. The second model prove that the financial distress and firm size has significant effect on accounting conservatism, while the other factors in this study like leverage, public ownership and institutional ownership hasn’t significant effect on accounting conservatism after adoption IFRS. Key words : Accounting Conservatism, financial distress, firm size, leverage, public ownership, institutional ownership

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Jan 2018 02:03
Last Modified: 05 Jan 2018 02:03
URI: http://eprints.perbanas.ac.id/id/eprint/3007

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