PENGARUH RISIKO PERUSAHAAN DENGAN KONSERVATISMA AKUNTANSI

Asrida, Putu Diah (2015) PENGARUH RISIKO PERUSAHAAN DENGAN KONSERVATISMA AKUNTANSI. Widyadari (17). ISSN 1907-3232

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Abstract

This research is conducted to test company’s risk and conservatism accounting. Researches for relationship between company’s risks and conservatism accounting has been widely studied, and has got some different results or conflicting. Furthermore, this matter encourages to be done re-testing. The company’s risk was proxy with debt to equity ratio and accounting conservatism measured by the accrual value. Sample in this research are companies listed to stock exchanges of Indonesia which publishes annual report and who applied conservative accounting. The result of hypothesis test indicated that company’s risk affects positive relationship with conservatism accounting. Key Words: Company’s Risk and Accounting Konservatism

Item Type: Article
Subjects: L Education > L Education (General)
Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Program Studi Pendidikan Ekonomi
Depositing User: Asrida Putu Diah
Date Deposited: 08 Nov 2019 02:03
Last Modified: 08 Nov 2019 02:04
URI: http://repo.mahadewa.ac.id/id/eprint/455

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