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Pengaruh struktur kepemilikan terhadap konservatisme akuntansi di Indonesia

Dahlia Sari (Pembimbing/Promotor) - ; Lojdan Yohanes Reyner - ;

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
PenerbitDepok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013
Edisi-
SubjekAccounting
Conservatism
Financial statements
Ownership structure
Controlling shareholder
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxiv, 85 p., 10 p. ; 30 cm & lamp.
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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