?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KEPEMILIKAN+INSTITUSIONAL+TERHADAP+KONSERVATISME+AKUNTANSI%0D%0A(Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2013-2015)%0D%0A&rft.creator=KARTONO+DERMADI%2C+1111031057&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+dilakukan+untuk+mengetahui+pengaruh+antara+Kepemilikan+Institusional+terhadap+Konservatisme+Akuntansi.Variabel+Independen+dalam+penelitian+ini+adalah+Kepemilikan+Institusional+aktif+dan+pasif+yang+diukur+dengan+persentase+kepemilikan+saham+Institusional.Variabel+Dependen+dalam+penelitian+ini+adalah+Konservatisme+Akuntansi+yang+di+ukur+dengan+ukuran+Givoly+dan+Hayn.+Penelitian+ini+juga+menggunakan+variabel+kontrol+berupa+leverage.%0D%0ATeknik+sampling+dilakukan+dengan+metode+purposive+sampling+pada+Perusahaan+Manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+periode+2013-2015.+Teknik+analisis+data+dilakukan+dengan+metode+analisis+regresi+linear+berganda+dengan+menggunakan+alat+bantu+program+SPSS+21.%0D%0AHasil+dari+penelitian+ini+adalah+kepemilikan+institusional+aktif+maupun++kepemilikan+pasif+tidak+memilik+hubungan+terhadap+konservatisme+akuntansi+sedangkan+leverage+berpengaruh+negatif+terhadap+konservatisme+akuntansi.%0D%0A%0D%0A%0D%0AKata+kunci%3A+Kepemilikan+Institusional%2C+Konservatisme+Akuntansi%2C+leverage%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aim+to+identify+empirical+evidence+of+the+influence+of+Institutional+Ownership+to+Accounting+Conservatism.+Independent+variables+in+this+study+is+Institutional+Ownership+active+and+passive%2C+as+measured+by+the+percentage+of+institutional+ownership.+Dependent+variables+in+this+study+are+Accounting+Conservatism+is+measured+by+the+size+Givoly+and+Hayn.+This+study+also+uses+the+control+variables+of+leverage.%0D%0A%0D%0ASampling+technique+isdone+using+purposive+sampling+in+Manufacturing+Companies+listed+on+the+Indonesia+Stock+Exchange+in+the+period+2013-2015.+This+research+is+examined+by+multiple+linear+regression+with+SPSS+21.%0D%0A%0D%0AThe+results+of+this+study+are+institutional+ownership+both+active+and+passive+ownership+no+relation+to+accounting+conservatism+while+leverage+negatively+affect+accounting+conservatism.%0D%0A%0D%0A%0D%0AKeywords%3A+Institutional+Ownership%2C+Accounting+Conservatism%2C+leverage%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-01-31&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25884%2F15%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25884%2F16%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25884%2F17%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++KARTONO+DERMADI%2C+1111031057++(2017)+PENGARUH+KEPEMILIKAN+INSTITUSIONAL+TERHADAP+KONSERVATISME+AKUNTANSI+(Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2013-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F25884%2F