Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Students´ Journal of Accounting and Banking
Dani Eka Pratiwi, 13.05.52.0179
Students Journal of Accounting and Banking
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dani Eka Pratiwi, 13.05.52.0179; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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

Abstract

The study examines the effect of the size of the company, leverage, and managerial ownership structure on the accounting conservatism. This research was conducted at the Indonesian Stock Exchange by using a go public  manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2013-2015. Relationship and influence between variable is described by using multiple regression analysis The results showes that the size of the company has negative effect on accounting conservatism, Leverage has positive effect on accounting conservatism, .and managerial ownership structure had no significant effect on accounting conservatism.Keywords: The Size of The Company, Leverage, Managerial Ownership Structure and Accounting Conservatism
Co-Authors Widhy Setyowati