Pengaruh Struktur Kepemilikan, Debt Covenant Dan Growth Opportunities Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Abstract: This study aimed to
obtain empirical evidence of 1) The effect of managerial ownership on the
accounting conservatism, 2) the effect of debt covenant on the accounting
conservatism, 3) The effect of growth opportunities on the accounting
conservatism.
This study considered as causative research. The population in this study
is a manufacturing company listed in the Indonesia Stock Exchange in the year
2007-2010. Sampling method used is purposive sampling. The method of analysis used is multiple
regression analysis.
The results showed that 1) Managerial ownership has significant negative
effect on the accounting conservatism. 2) Debt covenant does not significant
negative effect on the accounting conservatism. 3) Growth opportunitieshas
significant positive effect on the accounting conservatism.
In this study suggested: 1) For the next researchers who are interested
in researching the same title should add another variable, because of the model
used in this research, it is known that the variables used in this research can
explain 18,1%. 2) The period of resource must be lengthen, so that the trend
every year can cacth in resource and with the number of a bigger company
sample.
Key words: Managerial
ownership, Debt covenant, Growth opportunities, Accounting conservatism
Penulis: Fatmariani
Kode Jurnal: jpakuntansidd130713
