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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Agrianti Komalasari
Fakultas Ekonomi dan Bisnis Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PERINGKAT OBLIGASI DAN KONFLIK BONDHOLDER-SHAREHOLDER TERHADAP PENERAPAN KONSERVATISME AKUNTANSI Mailiza Maharani; Agrianti Komalasari; Komaruddin Komaruddin
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.184 KB) | DOI: 10.23960/jak.v26i1.259

Abstract

This research is a research using quantitative analysis that aims to know the influence of bond rating and bondholder-shareholder conflicts to accounting conservatism implementation in non finance and banking companies that listed in the Indonesian Stock Exchange (IDX) in 2011-2018. The data which is used in this research is secondary data obtained from company’s annual report in Indonesian Stock Exchange (IDX). The samples of this research obtained by using purposive sampling method. Based on this criteria, obtained 33 companies as sample of this research. Analysis method which is used is the multiple regressions analysis. The result of this research indicate that bond rating and bondholder-shareholder conflict have no significant effect on accounting conservatism implementation.
Co-Authors Komaruddin Komaruddin Mailiza Maharani