Pengaruh Kepemilikan Manajerial, Komisaris Independen, Konflik Bondholder-Shareholder dan Biaya Politis terhadap Kebijakan Akuntansi Konservatif Perusahaan

Anna Diniyanti
Y Anni Aryani

Jurnal Akuntansi dan Bisnis
Vol 9, No 2 (2009)

This study aims to examine the influence of managerial ownership, independent commissioners, bondholder-shareholder conflicts and political costs of conservative accounting policies. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange. With use traditional logistic regression, the results of data analysis indicate that: 1) managerial ownership affects accounting conservatism, 2) independent commissioner has no effect on accounting conservatism, 3) the bondholder-shareholder conflict has no significant effect on accounting conservatism, 4) size as a proxy of the political cost has no significant effect on accounting conservatism, 5) capital intensity as a proxy for political cost has no significant effect of accounting conservatism, 6) sales growth as a proxy for political cost has no significant effect of accounting conservatism.