Image of Pengaruh struktur kepemilikan terhadap konservatisme akuntansi di Indonesia

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Pengaruh struktur kepemilikan terhadap konservatisme akuntansi di Indonesia

The aims of this research is to investigate whether ownership percentage in a company will influence conservatism in financial report made by manager. Beside that, this reseach also test whether company owned by family will have a different level of conservatism from the company owned by non-family using meandifference test. This research uses Asymmetric Timeliness of Earnings of Basu (1997) in measure accounting conservatism. There are 273 non-financial company are observed by this research in three years, 2009, 2010, and 2011 and tested using OLS regression technique. This research finds that ownership percentage has no significant impact on company?s accounting conservatism. But, this research finds that family-owned companya has less conservative accounting than non-familyowned company.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8545PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Accounting
Conservatism
Financial statements
Ownership structure
Controlling shareholder
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 85 p., 10 p. ; 30 cm & lamp.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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