Analysis of Factors Affecting the Choice of Corporate Accounting Conservatism

Khadafi, Muammar and Heikal, Mohd and Pravita, Irma (2015) Analysis of Factors Affecting the Choice of Corporate Accounting Conservatism. European Journal of Economics, Finance and Administrative Sciences (80). ISSN 1450-2275


Download (139kB) | Preview
Official URL: http://www.europeanjournalofeconomicsfinanceandadm...


This study aimed to analyze the effect of managerial ownership structure, the cost of litigation and the size of the company, both simultaneously and partially on accounting conservatism on companies listed in Indonesia Stock Exchange in 2011-2013. The samples used in this study are 22 companies listed in Indonesia Stock Exchange. The total sample is 66 companies. Samples were taken by purposive sampling with certain criteria. Testing methods used in this research is multiple linear regression analysis. The results of this study show that (1) the structure of managerial ownership, litigation costs and firm size simultaneously affect the accounting conservatism, (2) partially managerial ownership structure has a significant influence on accounting conservatism, (3) the cost of litigation is partially negative influence and significant accounting conservatism. (4) the size of the company partially have a significant impact on accounting conservatism

Item Type: Article
Subjects: E Economy, Accounting, Development > E11 Economy (General)
Divisions: Faculty of Economic and Business
Depositing User: Mr Admin Repository
Date Deposited: 17 Apr 2016 08:08
Last Modified: 17 Apr 2016 08:08

Actions (login required)

View Item View Item