PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KONFLIK BONDHOLDER SHAREHOLDER PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI

Ramadhan, Ilham (2014) PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KONFLIK BONDHOLDER SHAREHOLDER PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI. S1 thesis, Universitas Negeri Jakarta.

	Text Cover.pdf Download (321kB)
	Text Table_of_Content.pdf Download (38kB)
	Text Chapter_1.pdf Download (150kB)
	Text Chapter_2.pdf Restricted to Repository staff only Download (214kB) | Request a copy
	Text Chapter_3.pdf Download (154kB)
	Text Chapter_4.pdf Restricted to Repository staff only Download (256kB) | Request a copy
	Text Chapter_5.pdf Download (83kB)
	Text Bibliography.pdf Download (173kB)

Abstract

Ilham Ramadhan, 2014; Influence of Accounting Conservatism and Institutional Ownership On Bondholder Shareholder Conflict of Non Financial Company Listed In BEI. Advisors: (I) Yunika Murdayanti, SE, M.Si., M.Ak; (II) M. Yasser Arafat, SE, Akt., MM. This study aimed to: 1) determine the partial effect of accounting conservatism against bondholder shareholder conflict, 2) determine the partial effect of institutional ownership against bondholder shareholder conflict, 3) determine the simultaneously effect of accounting conservatism and institutional ownership against bondholder shareholder conflict. The research used a quantitative methodology. Observations were carried out using secondary data, that is data obtained from the official website of BEI. The method of data analysis using descriptive statistic, the classical assumption, and hypothesis testing. From the data collected and then processed and analyzed using multiple regression analysis to test the hypothesis at a significance level of 5%. The results of this study at the 5% significance indicated: 1) accounting conservatism affected partially on the bondholder shareholder conflict, 2) institutional ownership had not affected partially on the bondholder shareholder conflict; 3) accounting conservatism and institutional ownership simultaneously affect the bondholder shareholder conflict. The adjusted R Square (R2) is 20,3% which indicates regression model is able to explain the influence of the independent variable on the dependent variable.

Actions (login required)

View Item