PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2010-2014

NURROZANAH, DESI (2016) PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2010-2014. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aimed to investigate the effect of managerial ownership, independent commissioner, and debt covenant towards accounting conservatisme. The population of this research was 21 manufacturer companies listed in Indonesia Stock Exchange 2010-2014. 105 samples were taken through purposive sampling method. The data used in this research were the secondary data in afrom of published financial statement of the companies. The analytical method used in this study is the logistic regression method. Besed on the computation, the findings of this research indicate that managerial ownership has positive and significant effect on accounting, independent commissioner has positive and significant effect on accounting conservatism, and debt covenant also has positive and significant effect on accounting coservatism.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Dr. Sri Wahyuni, S.E., M.Si.
Uncontrolled Keywords: accounting conservatism, managerial owership, independent commissioner, debt covenant
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Iin Hayuningtyas
Date Deposited: 20 Oct 2017 00:37
Last Modified: 20 Oct 2017 00:37
URI: http://repository.ump.ac.id/id/eprint/4786

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