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      • 03. DISSERTATIONS AND THESIS
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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      PENGARUH STRUKTUR KEPEMILIKAN, GROWTH OPPORTUNITIES, DEBT COVENANT, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Seluruh Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2011-2015).

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      ABSTRACT (179.4Kb)
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      BAB II (286.2Kb)
      BAB III (356.9Kb)
      BAB IV (360.0Kb)
      BAB V (88.78Kb)
      DAFTAR PUSTAKA (237.3Kb)
      LAMPIRAN (877.3Kb)
      NASKAH PUBLIKASI (513.5Kb)
      Date
      2017-01-17
      Author
      RILIYANTI, DESSY
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      Abstract
      This study aims to discover emperical prove for the effect of ownership structure, growth opportunities, debt covenant, and company size on the accounting conservatism of non-financial company listed in indonesia stock exchange (BEI) year 2011-2015 . the sampling technique used in this study was purposive sampling. The final sample used for this study was 186 samples, after being reduced from outlier. The data analysis technique used was multiple linear regression. The hypothetical test used t-test. Besides that, all variabels had been tested on its normality, multicolinearity, heteroscedasticity, and autocorelation. The result of the study showed that all variables passed the classical assumption test and appropriate to be used as the research data. The result of the study showed that the growth opportunities and company size had positive and significant effect on accounting conservatism while ownership structure and debt covenant had no significant effect on accounting conservatism
      URI
      http://repository.umy.ac.id/handle/123456789/9834
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      • Department of Accounting

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