CD Skripsi

Pengaruh Kepemilikan Manajerial, Dividen Payout Ratio, Intensitas Modal Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi (Studi Empiris Perusahaan Sektor Keuangan Dan Transportasi Yang Terdaftar Di Bei Tahun 2018-2021)

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ABSTRACT
Accounting conservatism is one of the accounting principles that applies prudence in financial reporting. This study aims to determine the effect of managerial ownership, dividend payout ratio, capital intensity and institutional ownership on accounting conservatism. The population in this study are all Financial and Transportation Sector Companies Listed on the Indonesia Stock Exchange in 2018-2021. The sample selection in this study used a purposive sampling method. The samples selected in this study were 26 companies and were selected based on predetermined criteria. The data analysis method used is multiple linear regression. The results of this research show that modal intensity and institutional ownership have an effect on accounting conservatism. Meanwhile, managerial ownership and dividend payout ratio have no effect on accounting conservatism.
Keywords: Accounting Conservatism, Capital Intensity, Dividend Payout Ratio, Institutional Ownership, Managerial Ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902110336

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902110336

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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