Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 3, No 1 (2016): Maret 2016

Akuntansi Konservatisme Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Agustina Agustina (Sekolah Tinggi Ilmu EKonomi MIkroskill Medan)
Rice Rice (Sekolah Tinggi Ilmu EKonomi MIkroskill Medan)
Stephen Stephen (Sekolah Tinggi Ilmu EKonomi MIkroskill Medan)

Article Info

Publish Date
24 Jul 2016

Abstract

This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies’ financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies.

Copyrights © 2016




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
537.451 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Website

Abbrev

JDAB

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...