Pengaruh Kepemilikan Manajerial, Komisaris Independen, Konflik Bondholder-Shareholder dan Biaya Politis terhadap Kebijakan Akuntansi Konservatif Perusahaan

• Main Authors: Anna Diniyanti, Y Anni Aryani
• Format: Article
• Language: English
• Published: Universitas Sebelas Maret 2017-02-01
• Series: Jurnal Akuntansi dan Bisnis
• Online Access: https://jab.fe.uns.ac.id/index.php/jab/article/view/96

This study aims to examine the influence of managerial ownership, independent commissioners, bondholder-shareholder conflicts and political costs of conservative accounting policies. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange. With use traditional logistic regression, the results of data analysis indicate that: 1) managerial ownership affects accounting conservatism, 2) independent commissioner has no effect on accounting conservatism, 3) the bondholder-shareholder conflict has no significant effect on accounting conservatism, 4) size as a proxy of the political cost has no significant effect on accounting conservatism, 5) capital intensity as a proxy for political cost has no significant effect of accounting conservatism, 6) sales growth as a proxy for political cost has no significant effect of accounting conservatism.