CD Skripsi

Pengaruh Kepemilikan Manajerial Dan Risiko Litigasi Terhadap Konservatisme Akuntansi Dengan Leverage Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015)

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This research was aimed to empirically: 1)the influence of managerial ownership to accounting conservatism, 2) the influence of litigation risks to accounting conservatism, 3)the influences of leverage as moderating variable between managerial ownership and accounting conservatism, 4) the influences of leverage as moderating variable between litigatin risks and accounting conservatism. Independent variables used in this study are of a managerial ownership and litigation risks. The dependent variable used in this study is accounting conservatism that measured by rasio book to market. Samples of this research are real estate and property companoes listed in Indonesia Stock Exchange (BEI) periode 2012-2015. Data collected by purposive sampling method. Number od samples in this research is 47 companies. This study used multiple regression for data analysis. The result of the research shows that : 1)the managerial ownership significant influence to accounting conservatism, where the value of t count (3,626) > t table (2,002) atau significant (0,001) < 0,05 (H1 is accepted). 2) the not litigation risks to accounting conservatism, where the valeu of –t table (−2,002) < t count (1,325) < t table (2,002) or significant (0,190) > 0,05(H2 is rejected). 3) leverage can moderate the influence of the managerial ownership to accounting conservatism,where the value of t count (−3,626) < −t table (−2,002) or significant (0,003) < 0,05 (H3 is accepted). 4) leverage cannot moderate the influence litigation risks effects of the to accounting conservatism, where the value of t –t table(−2,002) < t count (−0,328) < t table (2,002) or Sinificant (0,744) > 0,05 (H4 is rejected).
Keywords : Accounting Conservatism,Managerial Ownership, Litigation Risks, Leverage.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0009)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

x, 81 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0009)

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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