PENGARUH UKURAN PERUSAHAAN, RASIO LEVERAGE, DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI PASCA ADOPSI PENUH IFRS

RAHARJO, RISKI SETIYO (2016) PENGARUH UKURAN PERUSAHAAN, RASIO LEVERAGE, DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI PASCA ADOPSI PENUH IFRS. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The main focus of the financial statements is to provide information about earnings. Accounting has called the principle of conservatism, is the principle of prudence in recognizing the amount of profit. The aim of this study was to determine the effect of firm size, leverage ratio and capital intensity toward conservatism after the full adoption of IFRS accounting. Conservatism is the dependent variable in this study as measured by the size of the accrual. The independent variables examined included company size, leverage ratio and capital intensity. Sample of manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. Samples were selected using purposive sampling and obtained a sample of 123 companies out of a total population of 162 companies. Testing is done by multiple linear regression analysis that has met the classic assumption test, and had experienced a data outlier to leave a sample of 72 companies. The results showed that the size of the company significantly affect the application of the principle of conservatism. While the leverage ratio and capital intensity no significant effect on the application of the principle of conservatism. Keywords: accounting conservatism, firm size, leverage ratio and capital intensity.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ULFA KURNIA SARI
Date Deposited: 04 Apr 2017 05:00
Last Modified: 04 Apr 2017 05:16
URI: http://eprints.perbanas.ac.id/id/eprint/682

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