Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6 No 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)

ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI

Sari Rahmadhani (Unknown)
Arkanuddin Nur (Unknown)

Article Info

Publish Date
23 May 2015

Abstract

This study aims to provide empirical evidence regarding the effect ofmanagerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low,although the company will be more conservative because managers aremore conservative in maintaining investor confidence. Whileinstitutional ownership in manufacturing companies in Indonesia ishigh does not affect accounting conservatism, this is becauseinstitutional shares are not able to interfere with managers, so theinstitution has not been able to supervise the behavior of managersconservatism.

Copyrights © 2015




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Journal Info
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Website

Abbrev

jimat

Publisher

STIE Totalwin Semarang

Subject

Economics, Econometrics & Finance

Description

JIMAT : Jurnal Ilmu Manajemen dan Akuntansi Terapan dalam publikasi berada pada bidang : - Manajemen - Manajemen Keuangan - Perilaku Organisasi dan Menajemen Sumber Daya Manusia - Manajemen Pemasaran - Manajemen Teknologi dan Inovasi - Manajemen Hubungan Industri - Strategi Manajemen - Sistem ...