KONSERVATISME PERUSAHAAN DI
INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA
Cynthia Sari
Desi Adhariani
Fakultas Ekonomi Universitas
Indonesia
ABSTRACT
This research discusses the finanical
statement conservatism level and its determinants. Obervations are done for
manufacturing companies listen in Jakarta Stock Exchange in 2005 and 2007. The
factors identified are debt/equity
hypothesis (proxied by leverage ratio)
and size hypothesis (measured by firms size, firm risk, capital intensity and concentration
ratio of manufacturing industry). Conservatism level is measured by Non-Operating Accruals and Discretionary
Accruals. Using multiple regression, the results
show that concentration ratio, capital intensity and firm size are the
significant factors.
Keywords: Conservatism, debt/equity hypothesis, size hypothesis.
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