STRUKTUR KEPEMILIKAN MANAJERIAL DEBT COVENANT, POLITICAL COSTS, DAN KONSERVATISME AKUNTANSI

Tobing, Silvia Anggraini (2016) STRUKTUR KEPEMILIKAN MANAJERIAL DEBT COVENANT, POLITICAL COSTS, DAN KONSERVATISME AKUNTANSI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research was aimed to examine empirically: (1) The Influence of Managerial Ownership Structure to Accounting Conservatism, (2) The Influence of Debt Covenant to Accounting Conservatism, (3) The Influence of Political Costs to Accounting Conservatism. Independent variables used in this study are Managerial Ownership Structure, Debt Covenant, and Political Costs. The dependent variable used in this study is Accounting Conservatism. This research considered as causative research. The populationin this research are manufacturing companies listed in Indonesian Stock Exchange (BEI) period 2012-2015. Data collected by purposive sampling method. This research used multiple regression for data analysis. The result of the research as follow: (1) The Managerial Ownership Structure positive not significant influence to Accounting Conservatism, (2) The Debt Covenant negatif not significant influence to Accounting Conservatism, (3) Political Costs positive not significant influence to Accounting Conservatism. Keywords: Managerial Ownership Structure, Debt Covenant, Political Costs, and Accounting Conservatism.

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