文章基本信息

标题：The Effect of Leverage, Firm Size, Managerial Ownership, Size of Board Commissioners and Profitability to Accounting Conservatism
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作者：Dita Yuliarti ; Dita Yuliarti ; Heri Yanto 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2017
卷号：6
期号：2
页码：173-184
语种：English
出版社：Universitas Negeri Semarang
摘要：This study aims to determine the effect of leverage, firm size, managerial ownership, board of commissioner size and profitability to accounting conservatism. The population in this study is a mining company listed on the Indonesia Stock Exchange in 2011-2015. The sample in this study was chosen using purposive sampling method, so obtained by 70 unit of analysis. The analysis technique used was multiple regression with SPSS application. The results showed that the leverage and size of the board of commissioners positively significantly influenced accounting conservatism, while firm size and managerial ownership did not affect accounting conservatism. Profitability had a significant negative effect on accounting conservatism. The results of the study can be concluded that accounting conservatism affected by leverage, size, managerial ownership, board of commissioner size and profitability.
其他摘要：Penelitian ini bertujuan untuk menganalisispengaruhleverage, ukuran perusahaan, kepemilikan manajerial, ukuran dewan komisaris dan profitabilitas terhadap konservatisme akuntansi.Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar
关键词：Accounting Conservatism; Board of commissioner size; Leverage; Managerial Ownership; Profitability; Size _______