PENGARUH TINGKAT KESULITAN KEUANGAN, TINGKAT HUTANG DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BEI
Abstract
Conservatism is an accounting principle which contributes to the low of income and asset thus it affects to the high debt. Its roles are to slow accrual and fasten the expenditure.This research is quantitative research and obtained secondary data from financial statements carried out at manufacture company industrial and consumption sector in the Indonesia Stock Exchange in 2010–2014 period. Sample selection do by purposive sampling method and obtained 13 companies in criteria accordingly. This study used multiple linear regression and classic assumption test for data analysis. F test and t-test have been used to test the research hypothesis. The result showed that the effect of financial distress are no affect positive and no significant in accounting conservatism, the effect of leverage are no affect negative and significant in accounting conservatism, and the effect of managerial ownership is no affect negative and no significant in accounting conservatism.