FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI

Financial report describes the performance of a company. Accounting conservatism makes accountants have to note the possibility of losses as soon as possible and also note the profit when it is realized. This study aims to analyze the effect of financial distress, institutional ownership, and the pr...

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Bibliographic Details
Main Authors: Hasby Muhammad Syifa, Farida Titik Kristanti, Vaya Juliana Dillak
Format: Article
Language:English
Published: Universitas Pasundan 2017-04-01
Series:Jurnal Riset Akuntansi Kontemporer
Online Access:https://journal.unpas.ac.id/index.php/jrak/article/view/361