Nagara, Wulan Seftia (2019) Pengaruh Konflik Bondholders-shareholders, Bonus Plan dan Political Cost Terhadap Konservatisme Akuntansi. Other thesis, Universitas Islam Riau.
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Abstract
The purpose of this research is to examine the effect of conflict of bondholders-sharehoders, bonus plan and political cost to accounting conservatism. The population in this research is a manufacturing company sub-sector of the basic industry and chemical listed on the Indonesian Stock Exchange period 2015-2017. The sampling technique in this research used purposive sampling and obtained 24 samples companies. Data source in this resesrch came from Indonesian Stock Exchange (IDX), www.idx.co.id. The method of analysis used in this research is the classical assumption test, hypothesis test and multiple linear regression. The result of this study indicate that : (1) Based on the test on simultaneously the conflict bodholders-shareholders, bonus plan and political cost have a significant effect on accounting conservatism. (2) R square value of 0,517 or 51,7% that the conflict bondholders-shareholders, bonus plan and political cost can explained the accounting conservatism. (3) Partially the conflict bondholders-shareholders have a significant positive effect to accounting conservatism, bonus plan has no significant effect on accounting conservatism and political cost have a significant negative effect on accounting conservatism.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Conflict Of Bondholders-Sharholders, Bonus Plan, Political Cost and Accounting Conservatism |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | > Akuntansi S.1 |
| Depositing User: | Mia |
| Date Deposited: | 24 Feb 2022 04:45 |
| Last Modified: | 24 Feb 2022 04:45 |
| URI: | http://repository.uir.ac.id/id/eprint/6644 |
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