RELEVANSI NILAI KONSERVATISME BESERTA BEBERAPA FAKTOR YANG MEMPENGARUIII

Autor:	Ardhy Puma Caesa Nugraha, Etty Murwaningsari
Rok vydání:	2019
Předmět:	Grubbs' test for outliers Earnings management Debt media_common.quotation_subject Economics Econometrics Conservatism Market value Covenant Structural equation modeling media_common
Zdroj:	JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK. 5:21-39
ISSN:	2685-6441 1907-7769
DOI:	10.25105/jipak.v5i1.4469
Popis:	The objective of this research is to examine the effect of ownership structure, debt covenant, political cost, growth, and earning management on conservatism, and to examine their effect on thefirm's market value. This research uses secondary data obtained from purposive random sampling. The data sample consists of 50 manufacturing firm between the year 2005-2007. However, from the outlier test, only 103 firm-year can be processedfurther using Structural Equation Model (SEM). This research results suggest that there is a significant effect of earning management on conservatism. Whilst ownership structure, debt covenant, political cost, and growth don't seem to have significant effects on conservatism. There is also no significant relationship between conservatism andfirm's market value.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::3c9456fe0f13c0ccd7e75be0e9135507 https://doi.org/10.25105/jipak.v5i1.4469 Zobrazit plný text záznamu