PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, INTENSITAS MODAL, GROWTH OPPORTUNITIES, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016

FEBRIANTI, FEBRIANTI PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, INTENSITAS MODAL, GROWTH OPPORTUNITIES, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016. PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, INTENSITAS MODAL, GROWTH OPPORTUNITIES, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016. (Unpublished)

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Abstract

This study aims to determine the effect of Institutional Ownership, Firm Size, Capital Intensity, Growth Opportunities, and Leverage to the accounting conservatism measured using accrual size. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange period 2014-2016. Sampling method used in this research is purposive sampling. There are 56 companies as sample, from 2014-2016. From the test results obtained that simultaneously Institutional Ownership, Firm Size, Capital Intensity, Growth Opportunities, and Leverage have a significant effect on accounting conservatism. As for partial result, growth opportunities have a significant effect on accounting conservatism. The determination coefficient result showed 6%, that’s about 6% indicated the ability of the independent variables explained the dependent variable. Keywords : Institutional Ownership, Firm Size, Capital Intensity, Growth Opportunities, Leverage, Accounting Conservatism, and Accrual Size

Item Type: Article
Subjects: L Education > L Education (General)
Division: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: FEBRIANTI FEBRIANTI
Date Deposited: 10 Aug 2018 07:31
Last Modified: 10 Aug 2018 07:31
URI: http://repository.umrah.ac.id/id/eprint/1376

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