PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, DEBT COVENANT, TINGKAT KESULITAN KEUANGAN PERUSAHAAN, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI
| Main Author: | Annisa M.I, 1411031014 |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
Fakultas Ekonomi
, 2018
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/33835/4/ABSTRAK.pdf http://digilib.unila.ac.id/33835/5/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/33835/6/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/33835/ |
Daftar Isi:
- Tujuan dari penelitian ini untuk mengetahui pengaruh struktur kepemilikan manajerial, debt covenant, tingkat kesulitan keuangan perusahaan, dan political cost terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Teknik pemilihan sampel berdasarkan purposive sampling. Sampel yang masuk kriteria sebanyak 19 perusahaan, sehingga jumlah sampel penelitian menjadi 95. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik dengan software SPSS 22. Metode analisis data penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa political cost tidak berpengaruh terhadap konservatisme akuntansi. Struktur kepemilikan manajerial, debt covenant, dan tingkat kesulitan keuangan perusahaan berpengaruh terhadap konservatisme akuntansi. Kata kunci: konservatisme akuntansi, struktur kepemilikan manajerial, debt covenant, tingkat kesulitan keuangan perusahaan, dan political cost. ABSTRACT The purpose of this study was to examine the effect of managerial ownership structure, debt covenant, financial distress, and political cost on accounting conservatism. The population of this study was State-Owned Enterprises listed on the Indonesia Stock Exchange in 2012-2016. The sampling technique used in this study was purposive sampling. There were 19 companies qualified as samples, so that the number of samples became 95. Hypothesis in this study were tested by logistic regression analytical method with software SPSS 24. Multiple linear regression analysis was employed to analyze the data. The result showed that political cost had no effect on accounting conservatism, whereas the managerial ownership structure, debt covenant, financial distress had an effects on accounting conservatism. . Keywords : accounting conservatism,managerial ownership structure, debt covenant, financial distress, and political cost.