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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Elfi Ilham
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Economics, Econometrics & Finance

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Pengaruh struktur kepemilikan manajerial, debt covenant dan growth opportunities terhadap konservatisme akuntansi Indah Wulandari; Andreas '; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of managerial ownership structure, debt covenants, and growth opportunities to accounting conservatism. This study used a sample of 53 companies listed in Indonesia Stock Exchange from 2010 to 2012. Samples were selected using purposive sampling method. Data was multiple regresion analysis with software SPSS version 17 (Statistical Product and Service Solution version 17). The data test have been used is a partial hypotesis test (t). The results showed that managerial ownership structure had no effect on accounting conservatism, while debt covenant effect on accounting conservatism and growth opportunities effect on accounting conservatism.Keywords: Managerial Ownership Structure, Debt Covenant, Growth Opportunities
Pengaruh ukuran perusahaan, solvabilitas dan reputasi kap terhadap audit delay pada perusahaan property & real estate di Bursa Efek Indonesia periode 2009-2012 Indah Permata Sari; Raja Adri Satriawan; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to analyze the effect of firm size, solvency and reputation of the firm to audit delay in property & real estate companies in Indonesia Stock Exchange Period 2009-2012.The population in this study are all property and real estate company listed on the Indonesia Stock Exchange (IDX) 2009-2012. The population was 52 companies, but based on the above criteria there are 49 (forty nine) companies. Analysis of data using multiple linear regression.The study states that the size of the company does not have a significant impact on audit delay. It can be seen from the t value (0.649) obtained is smaller than t-table (1.973), the independent variable has no effect on the dependent variable so that the first hypothesis (H1) is not acceptable. Debt to Equity Ratio has a significant effect on audit delay. It can be seen from DER variable t value (2.449) is greater than t-table (1.973) then has the effect of independent variables on the dependent variable, thus the first hypothesis (H2) is acceptable. Public accounting firm's reputation has a significant impact on audit delay. It can be seen from the t value (2.117) is greater than t-table (1.973) then has the effect of independent variables on the dependent variable so that the third hypothesis (H3) is received.Keywords: Company Size, Debt to Equity Ratio, Reputation Public Accounting Firm, Audit Delay
Co-Authors ', Kamaliah ', Khairunnisa R ', Zirman ', Zulbahridar Ahmad Rifqi Amir Hasan Analdo, Try Putera Analdo Try Putera Analdo Andreas ' Andreas - Andreas - Andreas Andreas Andreas Andreas Anugrah, Ichsan Satya Ayu Adriany Azwir Azwir Nasir Charlie Tambunan Desy Ratna Sary, Desy Ratna Eka Kurniawan Elisabeth Veronika Sipahutar Fatma Mundriasari Firman Jaya Florentina Florentina Marta Delima BR. Sin Gantri Andini Gideon Saputra Gusmella Ismarita Hardi Hardi Indah Permata Sari INDAH WULANDARI Indra Permana, Indra Jeane Atari Juniaputri, Karina Khairunnisa Kamaliah ' Kamaliah Kamaliah, Kamaliah Kennedy - Listari, Alya Lucy Citra Fitriany, Lucy Citra M Rizki Rinaldi Mega Diana Sari Mega Junita Miftakhul Hidayah Mirza, Refi Mutiara adhilla Damanik Nadiah Ocvinitha Rahman Nurul Septavita Raja Adri Satriawan Resi Prima Rani, Resi Prima Restu Agusti Revi Revika Ridho Hidayat Rinda Permata Sari Rita Anugerah Rizka Oktagiani Saut Parulian Saydella Ayudia, Saydella Suwandi - Syafriliani - Syahreiza Eria Syamsul Arifin Sylvia Fitriana Tuti Wulandari Utamy Riska Khairani Vadela Irna Utara Wulanda, Rhisa Dwi Putri Yushananda, Rizki Pratama Yusi Lestarina Zaki Rifki Zarman Zikri Ziqra Reza Zirman Zirman Zulbahridar ' Zulbahridar - Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulfikri Rahmat