?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KEPEMILIKAN+INSTITUSIONAL%2C+DEBT+COVENANT%2C+INTENSITAS+MODAL%2C+LIKUIDITAS+DAN+GROWTH+OPPORTUNITIES+TERHADAP+KONSERVATISME+LABA%0D%0A(Studi+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2012-2016)%0D%0A&rft.creator=ANNISA+MEUTIA+PUTRI%2C+1416051010&rft.subject=+&rft.description=%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRAK%0D%0A%0D%0A%0D%0APENGARUH+KEPEMILIKAN+INSTITUSIONAL%2C+DEBT+COVENANT%2C+INTENSITAS+MODAL%2C+LIKUIDITAS+DAN+GROWTH+OPPORTUNITIES+TERHADAP+KONSERVATISME+LABA%0D%0A(Studi+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2012-2016)%0D%0A%0D%0A%0D%0A%0D%0AOleh+%0D%0A%0D%0A%0D%0AANNISA+MEUTIA+PUTRI%0D%0A%0D%0A%0D%0A%0D%0A%0D%0ATujuan+penelitian+ini+adalah+untuk+mengetahui+pengaruh+kepemilikan+institusional%2C+debt+covenant%2C+intensitas+modal%2C+likuiditas+dan+growth+opportunities+terhadap+konservatisme+laba+pada+perusahaan+manufaktur+yang+terdaftar+di+BEI+tahun+2012-2016.+Pengambilan+sampel+pada+penelitian+ini+menggunakan+metode+purposive+sampling.+Sampel+yang+masuk+kriteria+adalah+8+perusahaan.+Teknik+analisis+data+menggunakan+regresi+linier+berganda+dengan+pendekatan+data+panel+yang+menggunakan+alat+Eviews+9.0.+Hasil+uji+t+pada+penelitian+ini+adalah+secara+parsial+kepemilikan+institusional+dan+intensitas+modal+berpengaruh+tidak+signifikan+terhadap+konservatisme+laba.+Debt+covenant%2C+likuiditas+dan+growth+opportunities+berpengaruh+signifikan+terhadap+konservatisme+laba.+Hasil+dari+uji+f+menunjukkan+bahwa+secara+simultan+variabel+kepemilikan+institusional%2C+debt+covenant%2C+intensitas+modal%2C+likuiditas+dan+growth+opportunities+berpengaruh+signifikan+terhadap+konservatisme+laba.%0D%0A%0D%0A%0D%0AKata+kunci+%3A+Konservatisme+Laba%2C+Kepemilikan+Institusional%2C+Debt+Covenant%2C+Intensitas+Modal%2C+Likuiditas%2C+Growth+Opportunities%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0ATHE+EFFECT+INSTITUTIONAL+OWNERSHIP%2C+DEBT+COVENANT%2C+CAPITAL+INTENSITY%2C+LIQUIDITY+AND+GROWTH+OPPORTUNITIES+OF+EARNINGS+CONSERVATISM%0D%0A(Study+The+Manufacturing+Companies+Listed+on+The+Indonesian+Stock+Exchange+2012-2016)%0D%0A%0D%0A%0D%0ABy%0D%0A%0D%0A%0D%0AANNISA+MEUTIA+PUTRI%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AThe+purpose+of+this+study+is+to+examine+the+effect+of+institutional+ownership%2C+debt+covenant%2C+capital+intensity%2C+liquidity+and+growth+opportunities+to+earnings+conservatism+in+the+manufacturing+companies+listed+on+the+Indonesian+Stock+Exchange+2012-2016.+The+sampling+technique+used+in+this+research+was+purposive+sampling.+There+are+8+companies+qualified+as+sample.+Data+were+analyzed+using+multiple+linear+regression+with+panel+data+approach+that+using+the+tool+Eviews+9.0.+The+results+show+that+as+partially+institutional+ownership+and+capital+intensity+had+not+significantly+effect+of+earnings+conservatism+and+debt+covenant%2C+liquidity+and+growth+opportunities+significantly+effect+of+earnings+conservatism.+The+results+of+F-test+showed+that+simultaneous+variable+institutional+ownership%2C+debt+covenant%2C+capital+intensity%2C+liquidity+and+growth+opportunities+had+significantly+effect+of+earnings+conservatism.%0D%0A%0D%0A%0D%0AKeywords+%3A+Earnings+Conservatism%2C+Institutional+Ownership%2C+Debt+Covenant%2C+Capital+Intensity%2C+Liquidity%2C+Growth+Opportunities%0D%0A&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2018-02-21&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30667%2F1%2F1.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30667%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30667%2F3%2F3.%2520SKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ANNISA+MEUTIA+PUTRI%2C+1416051010++(2018)+PENGARUH+KEPEMILIKAN+INSTITUSIONAL%2C+DEBT+COVENANT%2C+INTENSITAS+MODAL%2C+LIKUIDITAS+DAN+GROWTH+OPPORTUNITIES+TERHADAP+KONSERVATISME+LABA+(Studi+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2012-2016).++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F30667%2F