Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Graduasi: Jurnal Bisnis & Ekonomi
Vidya Ria Shintawati, Vidya Ria
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Kepemilikan Manajerial, Karakteristik Dewan, Dan Debt Covenant Terhadap Tingkat Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 – 2012) Bandi, Bandi; Shintawati, Vidya Ria
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of managerial ownership, board characteristics, and debt covenant on accounting conservatism. Managerial ownership  is measured by the percentage of share ownership by the management company. Board characeristics set uses three proxies, they are the proportion of independent commissioners, board size, and the number of commissioners meeting. Debt covenant is measured using the level of leverage (total debt/total assets). Accounting conservatism as a dependent variable using accrual measure. The research data was extracted from financial statements, annual report, as well as information from other media associated with this research. The sample taken in this research was 65 companies listed on the period of 2010 - 2012. The samples selection uses purposive sampling methods. This study employed a hypothesis test using multiple regression test, partial regression test (t test), the coefficient of determination test (R2), and simultaneous regression test (F test). The results of this study indicate that factors influencing accounting conservatism are managerial ownership, the proportion of independent commissioners, board size, and the number of commissioners meeting and also debt covenant is measured using the level of leverage (total debt/total assets).
Co-Authors Bandi Bandi, Bandi