PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN MANAJERIAL, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP KONSERVATISME AKUNTANSI DI PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI

ROHMANIYAH, ANITA FATHIYATUL (2016) PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN MANAJERIAL, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP KONSERVATISME AKUNTANSI DI PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aimed to examine the effect of financial distress, managerial ownership, leverage and dividend policy on accounting conservatism. The study population was property and real estatecompany listed on the stock exchange for the period 2013-2015.The sampling technique used purposive sampling , in order to obtain 48 samples. This research uses descriptive method, multiple linear regression analysis, the classic assumption test, hypothesis test (t-statistic test, test and test F-statistic coefficient of determination (R2) using SPSS 22. Based on the results of hypothesis testing, particularly on the F test shows that financial distress, managerial ownership, leverage and dividend policy simultaneously have significant influence on accounting conservatism. T test (partial) shows that the managerial ownership and leverage have significant influence on accounting conservatism, while the financial distress and a variable dividend policy has no effect on accounting conservatism. Adjusted R2 shows that 85% of independent variables affect accounting conservatism, while 85% are influenced by other factors. Keywords: Accounting Conservatism, Financial Distress, Managerial Ownership, Leverage, Dividend Policy

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: 12 Jan 2018 02:33
Last Modified: 12 Jan 2018 02:33
URI: http://eprints.perbanas.ac.id/id/eprint/3127

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