CD Skripsi

Pengaruh Konflik Kepentingan, Kepemilikan Manajerial, Biaya Politik, Dan Arus Kas Operasi Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2019)

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ABSTRACT
The accounting conservatism is an act of prudence in the company to
recognizes the revenue and profit to deal with and anticipate future uncertainties.
This study aims to test the effect interest conflict, managerial ownership, political
cost and operating cash flow on accounting conservatism. The population in this
study are all property and real estate companies listed in Indonesia Stock
Exchange (IDX) period 2010-2019 which are 42 companies. The research used a
purposive sampling method in the selection of the sample based on predetermined
criteria. Based on these criteria, the sampling are 14 companies. The data used a
secondary data. Data analysis method used is multiple linear regression. Results
of this research indicate that interest conflict variable had a positive effect on
accounting conservatism. Managerial ownership variable had a negative effect on
accounting conservatism. And the other variables, such as political cost and
operating cash flow had no effect on accounting conservatism.
Keywords : interest conflict, managerial ownership, political cost, operating cash
flow, accounting conservatism

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0061)

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 (0061)

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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