| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Pramugita, Putri |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.date |
2020-08-24 |
|
| dc.date.accessioned |
2021-03-15T04:01:37Z |
|
| dc.date.available |
2021-03-15T04:01:37Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23713 |
|
| dc.identifier |
10.29313/.v6i2.23713 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29541 |
|
| dc.description |
Abstract. In this study aims to determine the influence of institutional ownership structures and leverage on accounting conservatism. The method of research used is the method of researching a verifiable study with a quantitative approach. The population selected in this study was 46 transportation services company in Indonesia Stock exchange for 3 years in 2016-2018 by using purposive sampling method, so obtained 16 companies samples that meet the criteria or gained 48 observations (firm year). The techniques used in hypothesis testing are multiple regression and data processing using SPSS version 2.4. The results of this study show that the institutional ownership structure has an influential negative impact on the accounting conservatism while the leverage has no effect on the accountancy's conservatism. For further research purposes it is advisable to use and use other factors that are suspected to affect accounting conservatism, such as company size and financial distress.Keywords: institutional ownership, Leverage, accounting conservatism.Abstrak. Dalamopenelitianoiniobertujuanountuk mengetahui pengaruh struktur kepemilikan institusional dan leverage terhadap konservatismeoakuntansi. Metode penelitian yang digunakan yaituometodeopenelitanoverifikatifodengan pendekatan kuantitatif.. Populasioyangodipilihopadaopenelitianoinioyaituo46 perusahaan jasaotransportasiodioBursaoEfekoIndonesiaoselamao3 tahun pada tahuno2016-2018odenganomenggunakan metode purposive sampling, sehingga diperoleh sampel 16 perusahaan yang memenuhiokriteriaoatauodioperoleho48opengamatano (firm year). Teknikoyangodigunakanopadaopengujianohipotesisoadalah regresi bergandaodanopengolahanodataomenggunakanoSPSS versi 2.4. Hasilopenelitianoiniomenunjukan ini menunjukkanobahwastruktur kepemilikan institusional berpengaruh negatif terhadap konservatismeoakuntansiosedangkanoleverageotidakoberpengaruh terhadapokonservatismeoakuntansi. Untukokepentingan penelitian selanjutnyaodisarankanountuk menggunakanodanomenggunakan faktor-faktorolainoyangodiduga akan mempengaruhi konservatisme akuntansi, osepertioukuranoperusahaanodanofinancialodistress.Kata Kunci: Kepemilikan Institusional, Leverage, Konservatisme Akuntansi |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23713/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/23713/4558 |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 651-654 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 651-654 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Kepemilikan Institusional, Leverage, Konservatisme Akuntansi |
|
| dc.title |
Pengaruh Struktur Kepemilikan Institusional dan Leverage terhadap Konservatisme Akuntansi |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|