CD Skripsi

Pengaruh Debt Covenant, Risiko Litigasi, Insentif Pajak Dan Kepemilikan Publik Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2019)

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ABSTRACT
Accounting conservatism is an accounting principle that if implentend would
result that profit and asset values tend to be low, but debt and expense values tend
to be high. The purpose of this study is to determine the effect of debt covenant,
litigation risk, tax incentives and public ownership for accounting conservatism.
The population in this study is all property and real estate companies listed in
Indonesia Stock Exchange in 2010-2019. The sample selection of this study using
purposive sampling method. The sample selected in this study were 25 companies
and were selected based on predetermined criteria. The method of data analysis
uses multiple linear regression. The result of this research shows that debt
covenant, litigation risk and tax incentives had a significant effect on accounting
conservatism. While the public ownership had no significant effect on accounting
conservatism
Keywords: debt covenant, litigation risk, tax incentives, public ownership,
accounting conservatism

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0058)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0058)

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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