Pengaruh Struktur Kepemilikan, Debt Covenant, Dan Growth Opportunities Terhadap Konservatisme Akuntansi

Anto, Yuli (2015) Pengaruh Struktur Kepemilikan, Debt Covenant, Dan Growth Opportunities Terhadap Konservatisme Akuntansi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aimed to obtain empirical evidence of 1) The influence of public ownership on the accounting conservatism, 2) The influence of debt covenant on the accounting conservatism, 3) The influence of growth opportunities on the accounting conservatism. Independent variables used in this study are public ownership structure, debt covenant, growth opportunities. The dependent variable used in this study is accounting conservatism. This study considered as causative research. The population in this study is a manufacturing company listed in the Indonesia Stock Exchange in the year 2011-2014. Sampling method used is purposive sampling. the method of analysis used is multiple regression analysis. The result showed that 1) Public ownership structure negative not significant influence to accounting conservatism, 2) debt covenant not significant influence to accounting conservatism, 3) growth opportunities negative not significant influence to accounting conservatism.

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