DETAIL DOCUMENT
Pengaruh Etnisitas terhadap Konservatisme Akuntansi
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Institusion
Universitas Katolik Musi Charitas
Author
Fransysca, Ellen
Subject
HF5601 Accounting 
Datestamp
2020-07-29 09:08:44 
Abstract :
This purpose of this study is to examine theethncity to accounting conservatism This study uses Contingency Theory. The population is a manufacturing company listed in Bursa Efek Indonesia 2019, then sample is all of sector manufacturing companies that listed in Bursa Efek Indonesia 2019 with 93 companies. The data analysis is chi-square analysis to know the effect of ethncity to accounting conservatism. The result showed that ethncity haven?t significant affect to accounting conservatism. Keywords: ethncity, culture value, accounting conservatism 
Institution Info

Universitas Katolik Musi Charitas