Jurnal Ekonomi dan Bisnis
Vol 21 No 2 (2018)

Faktor-faktor yang mempengaruhi konservatisme akuntansi

Maria Oktavia Elizabeth Sinambela (Unknown)
Luciana Spica Almilia (Unknown)

Article Info

Publish Date
13 Nov 2018

Abstract

This study aims to test the effects of firm size, firm risk, capital intensity, taxes, audit committees, managerial ownership, and litigation risk on accounting conservatism. This research uses secondary data from the Indonesian Stock Exchange and Yahoo Finance for daily stock price data. This study analyzes the data from 192 observations using descriptive statistics, a test of classical assumption, and multiple regression analysis. The results indicate that firm size, firm risk, litigation risk, debt covenant, audit committees, managerial ownership do not affect accounting conservatism. However, taxes and capital intensity negatively affect accounting conservatism.

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
421.057 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ekonomi dan Bisnis
Website

Abbrev

jeb

Publisher

Universitas Kristen Satya Wacana

Subject

Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ekonomi dan Bisnis is a fully refereed (double blind peer review), open-access online journal for academics, researchers, graduate students, early-career researchers, and undergraduate students, published by Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia. Jurnal ...