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Hubungan antara konservatisme akuntansi dengan konflik antara pemegang saham dan kreditur terkait kebijakan dividen pada perusahaan manufaktur di Indonesia
conservatism and shareholder?s and creditor?s conflict in relation with companies? dividend policies. Conflicts of shareholder and creditor arise because of default risk in that the firm cannot pay the maturity debt because of having not enough net assets. The unavailability of enough net assets is caused by dividend overpayment to shareholders. One alternative to prevent dividend overpayment is to consistently use the conservative accounting. I hypothesize that firms facing conflicts of shareholder and creditor over dividend policy will use conservative accounting. Conservatism is measured the difference between net income and operating cash flow. The conflicts are measured by the variability of debt ratio and dividend payment ratio. The model result with supports that hypothesis that there is positive relation between conflicts of shareholders and creditor and the use of conservative accounting. The relation between conflicts and conservative accounting provides evidence on the role of accounting conservatism in facing conflicts over dividend policy.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6528 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Shares Manufacturing industry Accounting Dividends |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 68 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |