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Title: Pengaruh kepemilikan manajerial, asimetri informasi, kontrak utang, dan ukuran perusahaanterhadap konservatisme akuntansi
Authors: Muhammad Harun Ar Rasyid
Advisors: Yessi Fitri
Keywords: accounting conservatism;firm size;leverage;information asymmetry;managerial ownership
Issue Date: 28-Mar-2019
Publisher: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: The purpose of this research was to find the influence of managerial ownership, information asymmetry, leverage and firm size to accounting conservatism, study in manufacture companies that listed in Indonesia Stock Exchange in 2015-2017. The sample used in this research was as many as 34 companies. The method of determining the sample used in this study was purposive sampling. The hypothesis in this research was tested using multiple regression analysis. The results of this research indicated that managerial ownership, leverage and firm size has a significant effect on accounting conservatism. While information asymmetry has no significant effect on financial performance.
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