YUWANITA, (2006) Analisis Faktor-Faktor yang Berpengaruh Terhadap Akuntansi Konservatif. Other thesis, Fakultas Ekonomi Dan Bisnis Universitas Katolik Soegijapranata Semarang.
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Abstract
The objective of the study is to investigate what factors influence firms selection of conservative accounting. The proposed hypotheses are: (1) The higher is the firms ownership structure of the capital, the more likely the firm select a conservative accounting strategy is, (2) The higher is the frequency of the debt covenant abrogation, the more likely the firms select a less conservative accounting strategy, (3) The bigger is expended political cost, The more likely the firm select a more conservative accounting strategy, and (4) Growing companies are more likely to select a more conservative accunting. The samples of the study are the manufacturing firm listed in Jakrta Stock Exchange. The data are collected using trageted sampling method. The number of the firms serving as the samples is 351 in 2002-2004. The results of thr study indicate that in general Indonesian firms select conservative acoounting method (88.9%). The influencing factors of the selection of the method are ownership structure, political cost, debt covenant, ang groeth, while the debt covenant with the proxy of leverage and political cost with the proxy of market capitalization is not the factor influencing the firms choice of it. There are three conservative accounting proxies as suggested by Watts (2003), i.e. earning stock return relation measure, earnings acccrual measure, and net asset measure. The study formulates assumed model based on the PSAK no 14 (on stock), 17 (on depreciation), 19 (on amortization). To determine if the firm select conservative or optimistic accounting.
Item Type: | Thesis (Other) |
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Subjects: | 300 Social Sciences > 330 Economics |
Divisions: | Faculty of Economics and Business > Department of Accounting |
Depositing User: | Mrs Christiana Sundari |
Date Deposited: | 30 Mar 2017 13:37 |
Last Modified: | 30 Mar 2017 13:37 |
URI: | http://repository.unika.ac.id/id/eprint/13592 |
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