Pengaruh Agency Cost of Free Cash Flow Terhadap Tingkat Konservatisme dan Pengujian Efek Moderasi Kebijakan Hutang, Pendistribusian Kas, Persistensi Kas, dan Tata Kelola Perusahaan

Pengaruh Agency Cost of Free Cash Flow Terhadap Tingkat Konservatisme dan Pengujian Efek Moderasi Kebijakan Hutang, Pendistribusian Kas, Persistensi Kas, dan Tata Kelola Perusahaan

This research investigates whether the J-type firm (high agency cost of free cash flow) provide more conservative financial statements than non J-type firm. Besides, this research also aim to examine the moderating effects of debt, dividend, stock repurchase, cash persistency, and corporate governan...

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Bibliographic Details
Main Authors: Hendro Hendro, Ratna Wardhani
Format: Article
Language:Indonesian
Published: Petra Christian University 2015-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Conservatism
accruals
agency cost of free cash flow
debt
dividend
stock repurchase
cash retention
corporate governance.
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19515

Internet

http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19515

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