JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Vol 3, No 2 (2018): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)

DETERMINAN STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI

Santoso, Budi ( Universitas Muhammadiyah Jember)

Article Info

Publish Date
25 Oct 2018

Abstract

The purpose of this study was to examine the effect of managerial ownership structure and financial distress to accounting conservatism. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) the period of 2016 to 2017 with a sample of 60 companies. Sampling technique in this study using purposive sampling technique.Processing and ?data ?analysis? using ?SPSS. ?The ?test ?data ?used ?is ?multiple? linear regression analysis, the classical assumption test, and test hypotheses. The results of this study indicate that managerial ownership structure has no effect on accounting conservatism, while financial distress significantly influence accounting conservatism.Keywords: Accounting Conservatism, Financial Distress, Managerial Ownership Structure

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Journal Info
JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Website

Abbrev

JIAI

Publisher

Universitas Muhammadiyah Jember

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ...