PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI

VERONICA, ANGELA (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Tarumanagara.

[img] Text
Angela Veronica 125180263 JA.pdf

Download (1MB)

Abstract

This study aims to determine the effect of institutional ownership, company size, and conflict of interest on accounting conservatism in manufacturing industry that was listed in Indonesia Stock Exchange during the research period. The study period starts from January 1, 2018 to December 31, 2020. The research finds that fixed effect model is the best model used in this study.Independent variables which are institutional ownership and conflict of interest were found not affect accounting conservatism significantly. However, this study found that company size had positive and significant effect to the stock market returns. Leverage as a moderating variable was found not able to moderate each independent variables on accounting conservatism. Keywords: Institutional Ownership; Firm Size; Conflict of Interest; Accounting Conservatism; Leverage

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 10 May 2022 06:37
Last Modified: 08 Aug 2023 06:47
URI: http://repository.untar.ac.id/id/eprint/35110

Actions (login required)

View Item View Item