budi, santoso (2018) (Peer review + Similarity) DETERMINAN STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI. JIAI (Jurnal Ilmiah Akuntansi Indonesia).
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Abstract
The purpose of this study was to examine the effect of managerial ownership structure and financial distress to accounting conservatism. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) the period of 2016 to 2017 with a sample of 60 companies. Sampling technique in this study using purposive sampling technique.Processing and data analysis using SPSS. The test data used is multiple linear regression analysis, the classical assumption test, and test hypotheses. The results of this study indicate that managerial ownership structure has no effect on accounting conservatism, while financial distress significantly influence accounting conservatism.
| Item Type: | Peer Review |
|---|---|
| Uncontrolled Keywords: | Accounting Conservatism, Financial Distress, Managerial Ownership Structure |
| Subjects: | 300 Social Science > 330 Economics |
| Divisions: | Faculty of Economics > Department of Management (S1) |
| Depositing User: | MM,M.Akun BUDI SANTOSO |
| Contact Email Address: | budisantoso@unmuhjember.ac.id |
| Date Deposited: | 14 Jul 2020 03:43 |
| Last Modified: | 14 Jul 2020 03:43 |
| URI: | http://repository.unmuhjember.ac.id/id/eprint/4686 |
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