Analisa Kepemilikan Terkonsentrasi dan Asimetri Informasi Terhadap Konservatisme Akuntansi
The study aims to analyse the effect of concentration of ownership between insider shareholders and outsider shareholders that would lead to information asymmetry, and their effect to accounting conservatism application. Insider shareholders and outsider shareholders were measured by using the perce...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2015-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/517/pdf |
| Summary: | The study aims to analyse the effect of concentration of ownership between insider shareholders and outsider shareholders that would lead to information asymmetry, and their effect to accounting conservatism application. Insider shareholders and outsider shareholders were measured by using the percentage of ownership, information asymmetry was masured by using spread, and accounting conservatism was measured by using accrual measure. By analysing 99 non finance firms listed on Indonesia Stock Exchange in 2012, it was found that outsider shareholders of ownership concentration has a significant effect to accounting concervatism, but insider shareholders and information asymmetry have no significant effects to accounting concervatism. |
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| ISSN: | 2086-7603 2089-5879 |