PENGARUH TINGKAT HUTANG (LEVERAGE) DAN TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Yang Terdaftar di PT BEI ) [jurnal]
Abstract
This study aims to obtain empirical evidence about the effect of leverage and effect of financial distress on accounting
conservatism.
This study considered the causative research. The population in this study are all that company registered in the
Indonesia Stock Exchange in 2008-2010. Purposive sampling was used for thedetermined samples.
This research showed that leverage has a significant effect to the accounting conservatism but the financial
distresshas not significant effect.
This study suggested management, should recognize early on the financial condition,because they can solved the
problem before getting crowded. For the next research in order to extend the period of time to obtain better results, to
develop use another conservatism measure and some variable independent, bondholders-shareholders conflicts.
Key words: leverage, financial distress, accounting conservatism
link download : pdf
0 komentar:
Post a Comment