?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR+YANG+BERPENGARUH+TERHADAP%0D%0APENERAPAN+KONSERVATISME+AKUNTANSI%0D%0A(STUDI+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR%0D%0ADI+BEI+TAHUN+2012-2015)&rft.creator=CLAUDIUS+EDIT+KURNIAWAN+%2C+1211031017&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+leverage%2C+struktur%0D%0Akepemilikan+manajerial+dan+struktur+kepemilikan+institusional+terhadap%0D%0Apenerapan+konservatisme+akuntansi.+Variabel+independen+dalam+penelitian+ini%0D%0Aadalah+leverage%2C+strktur+kepemilikn+manajerial+dan+sturktur+kepemilikan%0D%0Ainstitusional.+Sedangkan+variabel+dependen+dalam+penelitian+ini+adalah%0D%0Akonservatisme+akuntansi.+Diharapkan+penelitian+ini+dapat+bermanfaat+bagi%0D%0Apihak-pihak+yang+berkepentingan%2C+seperti+manajemen+perusahaan%2C+akademisi%2C%0D%0Ainvestor%2C+dan+bagi+perkembangan+teori+keuangan.%0D%0ADalam+penelitian+ini%2C+metode+pengambilan+sampel+dilakukan+dengan%0D%0Amenggunakan+purposive+sampling+dan+diperoleh+sebanyak+14+perusahaan%0D%0Amanufaktur+yang+terdaftar+di+BEI+selama+tahun+2012-2015.+Dengan%0D%0Ademikian%2C+jumlah+data+yang+diamati+dalam+penelitian+ini+berjumlah+56+data.%0D%0AKemudian%2C+data+yang+ada+dianalisis+menggunakan+Software+Statistical%0D%0APackage+for+Social+Sciences+(SPSS)+21+dengan+metode+analisis+regresi+linear%0D%0Aberganda.%0D%0AHasil+penelitian+menunjukkan+bahwa+leverage+berpengaruh+signifikan+negatif%0D%0Aterhadap+konservatisme+akuntansi%2C+struktur+kepemilikan+manajerial%0D%0Aberpengaruh+negatif+tidak+signifikan+terhadap+konservatisme+akuntansi+dan%0D%0Astruktur+kepemilikan+institusional+berpengaruh+positif+tidak+signifikan%0D%0Aterhadap+konservatisme+akuntansi.+Semakin+besar+tingkat+leverage+suatu%0D%0Aperusahaan+maka+semakin+berkurang+tingkat+konservatisme+akuntansi.%0D%0AKata+kunci+%3A+Konservatisme+Akuntansi%2C+Leverage%2C+Struktur+Kepemilikan%0D%0AManajerial+dan+Struktur+Kepemilikan+Institusional.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+is+aimed+to+examine+the+influence+of+leverage%2C+managerial+ownership%0D%0Astructure%2C+and+institutional+ownership+structure+on+the+application+of+accounting%0D%0Aconservatism.+The+independent+variables+of+this+research+are+leverage%2C%0D%0Amanagerial+ownership+structure%2C+and+institutional+ownership+structure%2C+while%0D%0Athe+dependent+variable+in+this+research+is+accounting+conservatism.+This+study%0D%0Ais+expected+to+be+beneficial+for+related+parties%2C+such+as+company+managements%2C%0D%0Aacademics%2C+investors%2C+and+for+the+development+of+financial+theory.%0D%0AIn+this+research%2C+sampling+method+was+used+by+applying+purposive+sampling%2C%0D%0Aand+there+were+got+fourteen+manufacture+companies+registered+on+BEI+during%0D%0A2012+-+2015.+Therefore%2C+there+were+a+total+of+56+data+which+were+investigated%0D%0Ain+this+study.+The+existing+data+were+analysed+by+using+Statistical+Package+for%0D%0ASocial+Sciences+(SPSS)+21+software+with+multiple+linier+regression+method.%0D%0AThe+result+shows+that+leverage+has+significantly+negative+influence+on%0D%0Aaccounting+conservatism%3B+managerial+ownership+structure+has+insignificantly%0D%0Anegative+influence+on+accounting+conservatism%3B+and+institutional+ownership%0D%0Astructure+has+insignificantly+positive+influence+on+accounting+conservatism.%0D%0AThus%2C+the+higher+leverage+level+of+a+company%2C+the+lesser+accounting%0D%0Aconservatism+it+has.%0D%0AKeywords%3A+Accounting+Conservatism%2C+Leverage%2C+Managerial+Ownership%0D%0AStructure+and+Institutional+Ownership+Structure.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-08-22&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28549%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28549%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28549%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++CLAUDIUS+EDIT+KURNIAWAN+%2C+1211031017++(2017)+ANALISIS+FAKTOR+YANG+BERPENGARUH+TERHADAP+PENERAPAN+KONSERVATISME+AKUNTANSI+(STUDI+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BEI+TAHUN+2012-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28549%2F