CD Skripsi

Pengaruh Struktur Kepemilikan Manajerial, Kontrak Utang, Tingkat Kesulitan Keuangan Perusahaan,Peluang Pertumbuhan, Risiko Litigasi Dan Leverage Terhadap Konservatisme Akuntansi(Survey Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

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This reserch aim to determine managerial ownership structure, debt covenant, financial distress, growth opportunities, risk of litigation and leverage are have significant relationship with accounting conservatism.
This research population is companies listed in Indonesia stock exchange from 2010 to 2012. This research uses secondary data. Sample selection technique used is purposive sampling. The analytical method is multiple linear regression using SPSS 20. The variable of managerial ownership structure, debt covenant, growth opportunities, risk of litigation and leverage together provide (R2) accounted for 61,20% of accounting conservatism, while the remaining 38,80% influenced by other variables not studied.
The result show that all variables have significant influence on accounting conservatism, except financial distress variable.
Keyword : Managerial Ownership Structure, Debt Covenant, Growth Opportunities, Risk of Litigation and Leverage.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0260)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

viii, 72 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0260)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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