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How to cite (IEEE):
G. Fitri
"This study aims to obtain empirical evidence about the effect of financial distress, leverage and effect managerial ownership on accounting conservatism. This study considered the asosiatif research. The population in this study are all that manufacture company registered in the Indonesia Stock Exchange in 2011-2015. Purposive sampling was used for thedetermined samples. Analysis method is used as multiple linear regression. This research showed that (1) Financial Distress has a negatife significant effect to the accounting conservatism . (2) Leverage has not significant effect to the acoounting conservatism. (3) Managerial ownership has not significant effect to the accounting conservatism. This study suggested: (1) For the next research to develop use another cosnservatism measure with Basu model or another. (2) To extend independen variable like public ownership (3) To extend the period of time to obtain better results, and use compare sample within manufacture company and non manufactur company. Key words: financial distress, leverage, managerial ownership, accounting conservatism," Jurnal Akuntansi, vol. 5, no. 2, , Mar. 2017.
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How to cite (APA):
Fitri, G.
(2017).
This study aims to obtain empirical evidence about the effect of financial distress, leverage and effect managerial ownership on accounting conservatism. This study considered the asosiatif research. The population in this study are all that manufacture company registered in the Indonesia Stock Exchange in 2011-2015. Purposive sampling was used for thedetermined samples. Analysis method is used as multiple linear regression. This research showed that (1) Financial Distress has a negatife significant effect to the accounting conservatism . (2) Leverage has not significant effect to the acoounting conservatism. (3) Managerial ownership has not significant effect to the accounting conservatism. This study suggested: (1) For the next research to develop use another cosnservatism measure with Basu model or another. (2) To extend independen variable like public ownership (3) To extend the period of time to obtain better results, and use compare sample within manufacture company and non manufactur company. Key words: financial distress, leverage, managerial ownership, accounting conservatism.
Jurnal Akuntansi, 5(2).
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How to cite (Chicago):
Fitri, Gami.
"This study aims to obtain empirical evidence about the effect of financial distress, leverage and effect managerial ownership on accounting conservatism. This study considered the asosiatif research. The population in this study are all that manufacture company registered in the Indonesia Stock Exchange in 2011-2015. Purposive sampling was used for thedetermined samples. Analysis method is used as multiple linear regression. This research showed that (1) Financial Distress has a negatife significant effect to the accounting conservatism . (2) Leverage has not significant effect to the acoounting conservatism. (3) Managerial ownership has not significant effect to the accounting conservatism. This study suggested: (1) For the next research to develop use another cosnservatism measure with Basu model or another. (2) To extend independen variable like public ownership (3) To extend the period of time to obtain better results, and use compare sample within manufacture company and non manufactur company. Key words: financial distress, leverage, managerial ownership, accounting conservatism" Jurnal Akuntansi [Online], Volume 5 Number 2 (20 March 2017)
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How to cite (Vancouver):
Fitri G .
This study aims to obtain empirical evidence about the effect of financial distress, leverage and effect managerial ownership on accounting conservatism. This study considered the asosiatif research. The population in this study are all that manufacture company registered in the Indonesia Stock Exchange in 2011-2015. Purposive sampling was used for thedetermined samples. Analysis method is used as multiple linear regression. This research showed that (1) Financial Distress has a negatife significant effect to the accounting conservatism . (2) Leverage has not significant effect to the acoounting conservatism. (3) Managerial ownership has not significant effect to the accounting conservatism. This study suggested: (1) For the next research to develop use another cosnservatism measure with Basu model or another. (2) To extend independen variable like public ownership (3) To extend the period of time to obtain better results, and use compare sample within manufacture company and non manufactur company. Key words: financial distress, leverage, managerial ownership, accounting conservatism.
Jurnal Akuntansi [Online]. 2017 Mar;
5(2).
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How to cite (Harvard):
Fitri, G.
,2017.
This study aims to obtain empirical evidence about the effect of financial distress, leverage and effect managerial ownership on accounting conservatism. This study considered the asosiatif research. The population in this study are all that manufacture company registered in the Indonesia Stock Exchange in 2011-2015. Purposive sampling was used for thedetermined samples. Analysis method is used as multiple linear regression. This research showed that (1) Financial Distress has a negatife significant effect to the accounting conservatism . (2) Leverage has not significant effect to the acoounting conservatism. (3) Managerial ownership has not significant effect to the accounting conservatism. This study suggested: (1) For the next research to develop use another cosnservatism measure with Basu model or another. (2) To extend independen variable like public ownership (3) To extend the period of time to obtain better results, and use compare sample within manufacture company and non manufactur company. Key words: financial distress, leverage, managerial ownership, accounting conservatism.
Jurnal Akuntansi, [Online] 5(2).
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How to cite (MLA8):
Fitri, Gami.
"This study aims to obtain empirical evidence about the effect of financial distress, leverage and effect managerial ownership on accounting conservatism. This study considered the asosiatif research. The population in this study are all that manufacture company registered in the Indonesia Stock Exchange in 2011-2015. Purposive sampling was used for thedetermined samples. Analysis method is used as multiple linear regression. This research showed that (1) Financial Distress has a negatife significant effect to the accounting conservatism . (2) Leverage has not significant effect to the acoounting conservatism. (3) Managerial ownership has not significant effect to the accounting conservatism. This study suggested: (1) For the next research to develop use another cosnservatism measure with Basu model or another. (2) To extend independen variable like public ownership (3) To extend the period of time to obtain better results, and use compare sample within manufacture company and non manufactur company. Key words: financial distress, leverage, managerial ownership, accounting conservatism." Jurnal Akuntansi [Online], 5.2 (2017): ##plugins.citationFormats.mla.noPages## Web. 22 Nov. 2024
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BibTex Citation Data :
@article{