?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PERINGKAT+OBLIGASI+DAN+KONFLIK+BONDHOLDER+%E2%80%93%0D%0A%0D%0ASHAREHOLDER+TERHADAP+PENERAPAN%0D%0AKONSERVATISME+AKUNTANSI&rft.creator=Mailiza+Maharani%2C++NPM+1611031026&rft.subject=330+Ekonomi&rft.description=ABSTRAK%0D%0A%0D%0APENGARUH+PERINGKAT+OBLIGASI+DAN+KONFLIK+BONDHOLDER-%0D%0ASHAREHOLDER+TERHADAP+PENERAPAN+KONSERVATISME%0D%0A%0D%0AAKUNTANSI%0D%0A%0D%0AOleh%0D%0A%0D%0AMAILIZA+MAHARANI%0D%0A%0D%0APenelitian+ini+merupakan+suatu+penelitian+dengan+analisis+kuantitatif+yang%0D%0A%0D%0Abertujuan+untuk+mengetahui+pengaruh+peringkat+obligasi+dan+konflik+bondholder-%0D%0Ashareholder+terhadap+penerapan+konservatisme+akuntansi+pada+perusahaan+non%0D%0A%0D%0Akeuangan+dan+perbankan+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2011-2018.%0D%0AData+yang+digunakan+dalam+penelitian+ini+merupakan+data+sekunder+yang%0D%0Adiperoleh+dari+laporan+keuangan+tahunan+perusahaan+dalam+Bursa+Efek+Indonesia%0D%0A(BEI).+Sampel+pada+penelitian+ini+diperoleh+dengan+menggunakan+metode%0D%0Apurposive+sampling.+Berdasarkan+kriteria+sampel+yang+digunakan%2C+diperoleh+33%0D%0Aperusahaan+yang+menjadi+sampel+penelitian.+Metode+analisis+yang+digunakan%0D%0Aadalah+analisis+regresi+berganda.+Hasil+penelitian+ini+menunjukan+bahwa+variabel%0D%0Aperingkat+obligasi+dan+konflik+bondholder-shareholder+tidak+berpengaruh+secara%0D%0Asignifikan+terhadap+konservatisme+akuntansi.%0D%0A%0D%0AKata+kunci%3A+Peringkat+Obligasi%2C+Konflik+Bondholder-Shareholder%2C%0D%0A%0D%0AKonservatisme+Akuntansi.%0D%0A%0D%0Aii%0D%0A%0D%0AABSTRACT%0D%0A%0D%0ATHE+INFLUENCE+OF+BOND+RATING+AND+BONDHOLDER-%0D%0ASHAREHOLDER+CONFLICTS+TO+ACCOUNTING+CONSERVATISM%0D%0A%0D%0AIMPLEMENTATION%0D%0A%0D%0ABy%0D%0A%0D%0AMAILIZA+MAHARANI%0D%0A%0D%0AThis+research+is+a+research+using+quantitative+analysis+that+aims+to+know+the%0D%0Ainfluence+of+bond+rating+and+bondholder-shareholder+conflicts+to+accounting%0D%0Aconservatism+implementation+in+non+finance+and+banking+companies+that+listed+in%0D%0Athe+Indonesian+Stock+Exchange+(IDX)+in+2011-2018.%0D%0AThe+data+which+is+used+in+this+research+is+secondary+data+obtained+from%0D%0Acompany%E2%80%99s+annual+report+in+Indonesian+Stock+Exchange+(IDX).+The+samples+of%0D%0Athis+research+are+obtained+by+using+purposive+sampling+method.+Based+on+this%0D%0Acriteria%2C+obtained+33+companies+as+sample+of+this+research.%0D%0AAnalysis+method+which+is+used+is+the+multiple+regressions+analysis.+The+result+of%0D%0Athis+research+indicate+that+bond+rating+and+bondholder-shareholder+conflict+have%0D%0Ano+significant+effect+on+accounting+conservatism+implementation.%0D%0A%0D%0AKeyword%3A+Bond+Rating%2C+Bondholder-Shareholder+Conflicts%2C+Accounting%0D%0A%0D%0AConservatism.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60746%2F1%2F1.%2520ABSTRAK%2520-%2520ABSTRACT%2520-%2520Rocket%2520Digital.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60746%2F2%2F2.%2520SKRIPSI%2520FULL%2520-%2520Rocket%2520Digital.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60746%2F3%2F3.%2520SKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Rocket%2520Digital.pdf&rft.identifier=++Mailiza+Maharani%2C+NPM+1611031026++(2021)+PENGARUH+PERINGKAT+OBLIGASI+DAN+KONFLIK+BONDHOLDER+%E2%80%93+SHAREHOLDER+TERHADAP+PENERAPAN+KONSERVATISME+AKUNTANSI.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F60746%2F