SKRIPSI Jurusan Akutansi - Fakultas Ekonomi UM, 2017

Ukuran Huruf:  Kecil  Sedang  Besar

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PERIODE 2012-2014

Tika Wardani

Abstrak


Abstract

 

This study aimed to get empirical evidence about the factors that affect the company's decision to implement conservatism accounting. Factors examined in this study are three hypotheses in positive accounting theory that the bonus plan, debt equity and political cost. This study uses secondary data that the financial statements of all sectors of manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2012-2014. The sample used in this study amounted to 136 companies of which there are 39 companies that meet the criteria of the sample. Sample of 39 companies was obtained through sampling by purposive sampling technique.Analysis of the data used in this study were using multiple regression. The result in partial regression analysis showed that (1) bonus plan has no effect on accounting conservatism, (2) debt equity has effect on accounting conservatism (3) affect the political cost accounting conservatism. Based on the research results suggested for the users of financial statements to not see the financial statements only on presentation of earnings alone but also see where did the total assets of the company originated. Whether from operations or derived from debt. For companies should companies use accounting conservatism principle wisely not overstate and understate the reported earnings in the reporting burden. For further research can investigate other variables and add samples not only in manufacturing companies

 

Keywords: Bonus Plan, Debt Equity, Political Cost, Accounting Conservatism