Search for collections on Perbanas Institutional Repository

Faktor-faktor yang Mempengaruhi Konservatisma Akuntansi

Sinambela, Maria Oktavia Elizabeth and Almilia, Luciana Spica (2018) Faktor-faktor yang Mempengaruhi Konservatisma Akuntansi. Jurnal Ekonomi dan Bisnis, 21 (2). pp. 289-312. ISSN 1411 – 0288

[img]
Preview
Text
12 Sinambela dan Almilia (2018).pdf

Download (421kB) | Preview
[img]
Preview
Text
12 Sinambela dan Almilia (2018) - Hasil Turnitin Kirim.pdf

Download (5MB) | Preview
[img]
Preview
Text
12 Form Reviu Sinambela dan Almilia (2018).pdf

Download (586kB) | Preview

Abstract

This study aims to test the effects of firm size, firm risk, capital intensity, taxes, audit committees, managerial ownership, and litigation risk on accounting conservatism. This research uses secondary data from the Indonesian Stock Exchange and Yahoo Finance for daily stock price data. This study analyzes the data from 192 observations using descriptive statistics, a test of classical assumption, and multiple regression analysis. The results indicate that firm size, firm risk, litigation risk, debt covenant, audit committees, managerial ownership do not affect accounting conservatism. However, taxes and capital intensity negatively affect accounting conservatism.

Item Type: Article
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
Divisions: Lecturer
Depositing User: LUCIANA SPICA ALMILIA
Date Deposited: 04 Nov 2021 02:31
Last Modified: 04 Nov 2021 03:28
URI: http://eprints.perbanas.ac.id/id/eprint/8397

Actions (login required)

View Item View Item