Rianto, Mahmud and Kesumaningrum, Ninuk Dewi (2015) The influence of Institutional Ownership to the Accounting Conservatism. Jurnal Akuntansi dan Keuangan, 20 (1). pp. 1-18. ISSN 1410-1831

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Abstract

This study aims to provide empirical evidence of the influence of institutional ownership to the conservatism accounting. Independent variables in this study was measured by Institutional Ownership percentage. Dependent variables in this study is Accounting Conservatism is measured by the size of the accrual.This study also uses control variable Proportion independent commissioner, leverage and size. Sampling is done by purposive sampling method Manufacturing Company listed on the Indonesia Stock Exchange in 2009-2013 This research is examined by multiple linear regression with SPSS 21. The result is Active Institutional Ownership has no effect on accounting conservatism. While Passive Institutional Ownership has negative effect on accounting conservatism. Proportion independent commissioner has positive effect on accounting conservatism, leverage has negative effect on accounting conservatism and there is no effect of firm size on accounting conservatism. Keywords: Institutional Ownership, Accounting Conservatism, Proportion independent commissioner, leverage, size

Item Type: Article
Subjects: A General Works > AI Indexes (General)
H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: NINUK DEWI
Date Deposited: 16 Nov 2017 03:25
Last Modified: 16 Nov 2017 03:25
URI: http://repository.lppm.unila.ac.id/id/eprint/4781

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