PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP TINGKAT KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015

Abstract

This research aims to examine, analyze, and obtain evidence the influences managerial ownership, firm size, leverage and profitabilty to accounting conservatism on manufacturing companies that Listed on Indonesian Stock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesian Stock Exchange Period 2013-2015. This research using purposive sampling method to determine the sample. Total sample of this research are 22 companies. This reseacrh uses multiple linier regression analysis to examine the effects of various independent variables on accounting conservatism. Accounting conservatism is a dependent variable in this reseacrh that measured by net asset measures. The independent variables in this research are managerial ownership, firm size, leverage and profitabilty. The result of this research indicate that managerial ownership, firm size and leverage were not influences on accounting conservatism. However, other variables like profitabilty is influences the accounting conservatism.