The Determinant of Accounting Conservatism on Manufacturing Companies in Indonesia

The Determinant of Accounting Conservatism on Manufacturing Companies in Indonesia

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh financial distress, leverage, investment opportunity set (IOS), dan kepemilikan manajerial terhadap konservatisme akuntansi. Populasi peneltian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun...

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Bibliographic Details
Main Authors:	Hening Vidyari Shinta Sugiarto, Fachrurrozie Fachrurrozie
Format:	Article
Language:	English
Published:	Universitas Negeri Semarang 2018-07-01
Series:	Accounting Analysis Journal
Online Access:	https://journal.unnes.ac.id/sju/index.php/aaj/article/view/20433

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