PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI
Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the researc...
Main Authors: | , |
---|---|
Format: | Article |
Language: | Indonesian |
Published: |
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
2018-09-01
|
Series: | Ekuitas: Jurnal Ekonomi dan Keuangan |
Subjects: | |
Online Access: | https://ejournal.stiesia.ac.id/ekuitas/article/view/275 |
id |
doaj-797fda0af1c64d4191a5e9df04dc802d |
---|---|
record_format |
Article |
spelling |
doaj-797fda0af1c64d4191a5e9df04dc802d2020-11-24T22:01:25ZindSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaEkuitas: Jurnal Ekonomi dan Keuangan2548-298X2548-50242018-09-0114213715110.24034/j25485024.y2010.v14.i2.275266PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSIShella Deslatu0Yulius Kurnia Susanto1STIE Trisakti JakartaSTIE Trisakti JakartaAccounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies.https://ejournal.stiesia.ac.id/ekuitas/article/view/275Accounting ConservatismManagerial OwnershipDebt CovenantLitigationTax and Political CostGrowth Opportunities |
collection |
DOAJ |
language |
Indonesian |
format |
Article |
sources |
DOAJ |
author |
Shella Deslatu Yulius Kurnia Susanto |
spellingShingle |
Shella Deslatu Yulius Kurnia Susanto PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI Ekuitas: Jurnal Ekonomi dan Keuangan Accounting Conservatism Managerial Ownership Debt Covenant Litigation Tax and Political Cost Growth Opportunities |
author_facet |
Shella Deslatu Yulius Kurnia Susanto |
author_sort |
Shella Deslatu |
title |
PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI |
title_short |
PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI |
title_full |
PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI |
title_fullStr |
PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI |
title_full_unstemmed |
PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI |
title_sort |
pengaruh kepemilikan managerial, debt covenant, litigation, tax and political costs dan kesempatan bertumbuh terhadap konservatisma akuntansi |
publisher |
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya |
series |
Ekuitas: Jurnal Ekonomi dan Keuangan |
issn |
2548-298X 2548-5024 |
publishDate |
2018-09-01 |
description |
Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies. |
topic |
Accounting Conservatism Managerial Ownership Debt Covenant Litigation Tax and Political Cost Growth Opportunities |
url |
https://ejournal.stiesia.ac.id/ekuitas/article/view/275 |
work_keys_str_mv |
AT shelladeslatu pengaruhkepemilikanmanagerialdebtcovenantlitigationtaxandpoliticalcostsdankesempatanbertumbuhterhadapkonservatismaakuntansi AT yuliuskurniasusanto pengaruhkepemilikanmanagerialdebtcovenantlitigationtaxandpoliticalcostsdankesempatanbertumbuhterhadapkonservatismaakuntansi |
_version_ |
1725839703385571328 |