?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PENERAPAN+PSAK+64%2C+STRUKTUR+KEPEMILIKAN%0D%0AMANAJERIAL%2C+STRUKTUR+KEPEMILIKAN+INSTITUSIONAL%2C%0D%0ASTRUKTUR+KEPEMILIKAN+PUBLIK%2C+UKURAN%0D%0APERUSAHAAN+DAN+LEVERAGE+TERHADAP%0D%0AKONSERVATISME+LABA%0D%0A(Studi+pada+Perusahaan+Pertambangan+yang+Terdaftar+di+BEI+2011-2015)&rft.creator=GITA+LAMTIUR+PAKPAHAN%2C+1316051036&rft.subject=HD+Industries.+Land+use.+Labor&rft.subject=HD28+Management.+Industrial+Management&rft.description=Tujuan+penelitian+ini+adalah+untuk+mengatahui+pengaruh+penerapan+PSAK+64%2C+struktur%0D%0Akepemilikan+manajerial%2C+struktur+kepemilikan+institusional%2C+struktur+kepemilikan+publik%2C+ukuran%0D%0Aperusahaan+dan+leverage+terhadap+konservatisme+laba.+Pengambilan+sampel+pada+penelitian+ini%0D%0Amenggunakan+metode+purposive+sampling.+Sampel+yang+masuk+kriteria+adalah+8+perusahaan.%0D%0ATeknik+analisis+data+menggunakan+regresi+linear+berganda+dengan+pendekatan+data+panel+yang%0D%0Amenggunakan+alat+Eviews+7.0.+Hasil+dari+uji+t+pada+penelitian+ini+adalah+secara+parsial+PSAK+64%2C%0D%0Astruktur+kepemilikan+manajerial%2C+struktur+kepemilikan+institusional%2C+struktur+kepemilikan+publik%2C%0D%0Adan+leverage+berpengaruh+tidak+signifikan+terhadap+konservatisme+laba.+Ukuran+perusahaan%0D%0Aberpengaruh+signifikan+terhadap+konservatisme+laba.+Hasil+dari+uji+f+menunjukkan+bahwa+secara%0D%0Asimultan+variabel+PSAK+64%2C+struktur+kepemilikan+manajerial%2C+struktur+kepemilikan+institusional%2C%0D%0Astruktur+kepemilikan+publik%2C+ukuran+perusahaan+dan+leverage+berpengaruh+signifikan+terhadap%0D%0Akonservatisme+laba.%0D%0AKata+kunci%3A+konservatisme+laba%2C+leverage%2C+PSAK+64%2C+struktur+kepemilikan+manajerial%2C%0D%0Astruktur+kepemilikan+institusional%2C+struktur+kepemilikan+publik%2C+ukuran%0D%0Aperusahaan%0D%0A%0D%0A%0D%0A%0D%0Aabstract%0D%0A%0D%0AThe+purpose+of+this+study+is+to+examine+the+effect+of+applying+PSAK+64%2C+managerial+ownership%2C%0D%0Ainstitutional+ownership%2C+public+ownership%2C+firm+size+and+leverage+on+earnings+conservatism.+The%0D%0Asampling+technique+used+in+this+research+was+purposive+sampling.+There+are+8+companies%0D%0Aqualified+as+sample.+Data+were+analyzed+using+multiple+linear+regression+with+panel+data%0D%0Aapproach+that+using+the+tool+Eviews+7.0.+The+results+of+the+t+test+in+this+study+was+partially+PSAK%0D%0A64%2C+managerial+ownership%2C+institutional+ownership%2C+public+ownership%2C+and+leverage+had+not%0D%0Asignificantly+effect+on+earnings+conservatism.+Company+size+significantly+influence+earnings%0D%0Aconservatism.+The+results+of+this+test+showed+that+simultaneous+variable+PSAK+64%2C+managerial%0D%0Aownership%2C+institutional+ownership%2C+public+ownership%2C+firm+size+and+leverage+had+significantly%0D%0Aeffect+on+earnings+conservatism.%0D%0AKeywords%3A+conservatism+earnings%2C+firm+size%2C+institutional+ownership%2C+leverage%2C+managerial%0D%0Aownership%2C+PSAK+64%2C+public+ownership&rft.publisher=Fakultas+Ilmu+Sosial+dan+Ilmu+Politik&rft.date=2017-01-20&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25291%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25291%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25291%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++GITA+LAMTIUR+PAKPAHAN%2C+1316051036++(2017)+PENGARUH+PENERAPAN+PSAK+64%2C+STRUKTUR+KEPEMILIKAN+MANAJERIAL%2C+STRUKTUR+KEPEMILIKAN+INSTITUSIONAL%2C+STRUKTUR+KEPEMILIKAN+PUBLIK%2C+UKURAN+PERUSAHAAN+DAN+LEVERAGE+TERHADAP+KONSERVATISME+LABA+(Studi+pada+Perusahaan+Pertambangan+yang+Terdaftar+di+BEI+2011-2015).++Fakultas+Ilmu+Sosial+dan+Ilmu+Politik%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F25291%2F