PENGARUH TINGKAT KEPEMILIKAN MANAJERIAL, DEBT COVENANT DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI YANG TERDAFTAR DI BEI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
LESTARI, MASYITAH SUCI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-03 02:45:27
Abstract :
Financial statements are used to provide information to the public. The information contained in the financial statements, should be accountable. To avoid lawsuits, the company may choose to apply the accounting conservatism. Accounting conservatism used as a form of prudence company. This study aims to determine the factors that can influence predictions of accounting conservatism in a company. The factors are level of managerial ownership, debt covenants and the risk of litigation. This study used 306 sample of companies listed in the Indonesian Stock Exchange in 2013-2015. The results of this study are indicate that the risk of litigation positive effect on accounting conservatism, while managerial ownership and debt covenant no positive effect on accounting conservatism. Keywords: Conservatism in Accounting, Managerial Ownership, Debt Covenant and the risk of litigation
Financial statements are used to provide information to the public. The information contained in the financial statements, should be accountable. To avoid lawsuits, the company may choose to apply the accounting conservatism. Accounting conservatism used as a form of prudence company. This study aims to determine the factors that can influence predictions of accounting conservatism in a company. The factors are level of managerial ownership, debt covenants and the risk of litigation. This study used 306 sample of companies listed in the Indonesian Stock Exchange in 2013-2015. The results of this study are indicate that the risk of litigation positive effect on accounting conservatism, while managerial ownership and debt covenant no positive effect on accounting conservatism. Keywords: Conservatism in Accounting, Managerial Ownership, Debt Covenant and the risk of litigation
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