PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAN DAN LEVERAGE TERHADAP KONSERVATISME PADA PERUSAHAAAN MANUFAKTUR DI BEI

  • Ni Luh Gede Novitasari Universitas Mahasaraswati Denpasar

Abstract

This study aims to empirically examine the factors that affect accounting conservatism on manufacturing companies in the Indonesia Stock Exchange. These factors among ownership structure, leverage, and firm size. The population used is manufacturing companies listed in Indonesia Stock Exchange. The samples are 75 manufacturing companies listed on the Indonesia Stock Exchange to publish financial statements 2013-2015. Metode year period of data analysis used is multiple linear regression analysis. The results showed that managerial ownership and firm size does not affect the application of conservatism in accounting. Meanwhile, institutional ownership, public ownership, and leverage positive effect on conservatism in accounting.


Keywords: ownership structure, leverage, firm size and conservatism.

Published
Jul 28, 2018
How to Cite
NOVITASARI, Ni Luh Gede. PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAN DAN LEVERAGE TERHADAP KONSERVATISME PADA PERUSAHAAAN MANUFAKTUR DI BEI. Sekolah Tinggi Ilmu (STIE) Ekonomi Triatma Mulya, [S.l.], v. 22, n. 1, p. 51 – 66, july 2018. ISSN 2622-1489. Available at: <http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/78>. Date accessed: 24 june 2026.
Citation Formats
Issue
Vol 22 No 1 (2016): Jurnal Ilmiah Manajemen dan Akuntansi
Section
Articles