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