Pengaruh Kontrak Utang Terhadap Tingkat Akuntansi Konservatif Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)
| Format: | jou |
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| Terbitan: |
#CREATOR_ORGNAME#
, 2012
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| Online Access: |
http://digilib.polban.ac.id\/download.php?id=3074 |
Daftar Isi:
- The purpose of this research is to examine the influence of debt covenant to firm selection of conservative accounting. The objects of this research are manufacturing listed on the stock exchanges of Indonesia (BEI) Time period are 3 years from 2007 to 2009. This study proposed hypothesis debt covenant affects firm selection of conservative accounting. Analysis tool used in this research was regression and the result says that the hypothesis is supported