Pengaruh political cost dan analyst coverage terhadap konservatisme akuntansi dengan komite audit sebagai variabel moderasi
| Main Author: | Syifa Fauzia |
|---|---|
| Other Authors: | Yusro Rahma |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah
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| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/42011 |
Daftar Isi:
- The purpose of this research is to examine the effect of political cost and analyst coverage toward accounting conservatism with audit committee as moderating variable. The sample of this research is service companies sector property,real estate and building construction listed on Indonesia Stock Exchange (IDX) during 2014-2016. Number of sample were 129 sample from 43 companies for 3 years obeservation. Method used for determining sample is purposive sampling method. Hypothesis testing in research used moderate regression analysis by SPSS 24. The results of this research showed that political cost had no impact on accounting conservatism but analyst coverage had impact on accounting conservatism. Political cost moderating by audit committee had no impact on accounting conservatism but analyst coverage moderating by audit committee had impact on accounting conservatism