Pengaruh Moderasi Ukuran Perusahaan Dan Jenis Perusahaan Terhadap Hubungan Laba Konservatisme Dengan Neraca Konservatisme

Sriyani, Ria (2012) Pengaruh Moderasi Ukuran Perusahaan Dan Jenis Perusahaan Terhadap Hubungan Laba Konservatisme Dengan Neraca Konservatisme. Other thesis, Sekolah Tinggi Ilmu Ekonomi Musi.

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Abstract

This thesis analyzes the moderating effect of firm size and type of relationship the company balance sheet profit of conservatism with conservatism. Population used in this research that all companies listed on the Indonesia Stock Exchange (BEI), the observation period 2008-2010. Companies selected as a sample by using a quota sampling method amounted to 47 companies. Independent variables in this study are earnings conservatism as measured by the slope of the regression coefficients of the relationship of income with stock returns, while the dependent variable is the balance sheet conservatism is measured by using price to book ratio. Moderate variable in this research is that firm size is calculated from the total assets and the types of companies are divided into 2 (two) major groups. Hepotesis test using Test Interactions often called Moderated Regression Analysis (MRA). The analysis concluded that the size and type of company moderating / strengthening the link between earnings conservatism in the balance sheet conservatism.

Item Type:	Thesis (Other)
Additional Information:	Apabila membutuhkan skripsi lengkap dapat menghubungi petugas Perpustakaan.
Uncontrolled Keywords:	Company Type, Company Size, Earnings Conservatism and Balance Sheet Conservatism.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Theses - S1 > Accounting Study Program
Depositing User:	Perpustakaan Unika Musi Charitas
Date Deposited:	11 Apr 2019 01:47
Last Modified:	11 Apr 2019 01:47
URI:	http://eprints.ukmc.ac.id/id/eprint/2392

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