PENGARUH KONFLIK BONDHOLDERS-SHAREHOLDERS, BONUS PLAN, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI TERDAFTAR DI BEI PERIODE 2013-2017)

Sarwenda Biduri, Eva Wany, Ade Irma Suryani, Siti Nur Afifah

Abstract


This study aims to analyze the effect of bondholder-shareholder conflict,
bonus plan and firm size on accounting conservatism in the consumer goods
industry companies on the IDX for the period of 2013-2017. This research
uses quantitative. The population in this study were 38 consumer goods
industry companies. The sampling technique in this study used purposive
sampling, so that a total sample are 35 observations were obtained consisting
of 7 companies for 5 years (2013-2017). The method of data analysis used is
multiple linear regression which is processed in the SPSS application. The
results of the study show that the conflict of bondholder-shareholders effect on
accounting conservatism, while the bonus plan and firm size have no effect on
conservatism of accounting. The results of the research simultaneously show
that the bondholder-shareholder conflict, bonus plan and firm size effect on
accounting conservatism.


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DOI: http://dx.doi.org/10.25105/semnas.v0i0.6120

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