PERANAN STRUKTUR KEPEMILIKAN, DEBT COVENANT, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI
ABSTRACT: Conservatism is
an important convention
of financial statements
in accounting. Conventions
such as conservatism into
consideration in accounting
for financial statements
for the company's
activities completed by the
uncertainty. Conservatism is
an accounting principle
that if implemented
will result in
these figures tend
to be low income
and assets, and
the figures tend
to be high
cost and debt.
As a result,
reported earnings tend
to be too
low (understatement). The trend was due to slow recognition of the
principle of conservatism and accelerate the recognition of fee
income. The factors
that play a
role in determining
accounting conservatism is
Ownership Structure, Debt Covenant, and Growth Opportunities.
Ownership structure is very important in determining the value of the company and
is one of the internal factors that determine the progress of the company. Debt
covenant is an agreement to protect the
lender from the
actions of managers
to the interests
of creditors. Growth
opportunities is the
opportunity for companies to
invest on things that benefit. Growth is an element that occurs in a cycle of
the company.
Keywords: Conservatism,
Ownership Structure, Debt Covenant, Growth Opportunities
Penulis: SHERLY NOVIANA
HARAHAP
Kode Jurnal: jpakuntansidd120073
