Purnomo, Kasamira Mustika (2020) PENGARUH UKURAN PERUSAHAAN, RISIKO LITIGASI DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018. Skripsi thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
This study aims to determine the effect of company size, litigation risk and managerial ownership on accounting conservatism in manufacturing companies listed on the IDX in 2016-2018. This study uses secondary data from corporate financial statements from 45 manufacturing companies listed on the IDX during the study period. This study uses panel data regression to test the research hypothesis. The dependent variable used in this study is accounting conservatism, while the independent variables are company size, litigation risk and managerial ownership. The results of this study indicate that firm size has a significant effect on accounting conservatism, while litigation risk and managerial ownership do not have a significant effect on accounting conservatism. Keywords: accounting conservatism, company size, litigation risk, managerial ownership.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 29 Jun 2021 04:07 |
| Last Modified: | 22 Jun 2023 04:45 |
| URI: | http://repository.untar.ac.id/id/eprint/31348 |
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