Analisis faktor-faktor yang mempengaruhi konservatisme akuntansi

Penulis Utama : Taufiq Arifin
NIM / NIP : F0301075
× The objective of this research is to investigate two related issues: (1) do firm choose to conservative in financial reporting?, (2)what factors influence firms selection of conservative accounting? The Proposed hypotheses are: (1) The higher is the frequency of debt covenant abrogation, the more likely the firms select a less conservative accounting strategy, (2) The higher is the firms ownership concentration of the capital, the more likely the firms select a conservative accounting strategy, (3) The bigger is expended political cost, the more likely the firms select a more conservative accounting strategy, and (4) The stronger is corporate governance, the more likely the firms select a more conservative accounting strategy. The sampling technique employed is proposive sampling. The sample adopted are 39 manufacturing company enlisted in Jakarta Stock Exchange in period of 2001-2004. The statistic method employed in this research is run-test and logit regression analysis with the significance level of 5 %. The results of this research indicate that in general Indonesian firms select accounting method (61.54%). The factors influence firms selection of conservative accounting in financial reporting is political cost, while the debt covenant, ownership concentration of the capital, and corporate governance are not the factor influencing the firms choise of it. The objective of this research is to investigate two related issues: (1) do firm choose to conservative in financial reporting?, (2)what factors influence firms selection of conservative accounting? The Proposed hypotheses are: (1) The higher is the frequency of debt covenant abrogation, the more likely the firms select a less conservative accounting strategy, (2) The higher is the firms ownership concentration of the capital, the more likely the firms select a conservative accounting strategy, (3) The bigger is expended political cost, the more likely the firms select a more conservative accounting strategy, and (4) The stronger is corporate governance, the more likely the firms select a more conservative accounting strategy. The sampling technique employed is proposive sampling. The sample adopted are 39 manufacturing company enlisted in Jakarta Stock Exchange in period of 2001-2004. The statistic method employed in this research is run-test and logit regression analysis with the significance level of 5 %. The results of this research indicate that in general Indonesian firms select accounting method (61.54%). The factors influence firms selection of conservative accounting in financial reporting is political cost, while the debt covenant, ownership concentration of the capital, and corporate governance are not the factor influencing the firms choise of it.
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Penulis Utama : Taufiq Arifin
Penulis Tambahan : -
NIM / NIP : F0301075
Tahun : 2005
Judul : Analisis faktor-faktor yang mempengaruhi konservatisme akuntansi
Edisi :
Imprint : Surakarta - Fak. Ekonomi - 2005
Program Studi : S-1 Akuntansi
Kolasi : xiii, 49 hal.; lamp.; 4 inc.
Sumber : UNS-Fak. Ekonomi- F.0301075
Kata Kunci :
Jenis Dokumen : Skripsi
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Dr. Bambang Sutopo, M.Com., Akt
Penguji :
Catatan Umum :
Fakultas : Fak. Ekonomi dan Bisnis
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