?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+PEMILIHAN%0D%0AAKUNTANSI+KONSERVATIF+PADA+PERUSAHAAN+MANUFAKTUR%0D%0AYANG+TERDAFTAR+DI+BEI+TAHUN+2009-2012&rft.creator=Nurhidayati%2C+0911031015&rft.subject=HB+Economic+Theory&rft.description=ABSTRAK%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+apakah+faktor-faktor+seperti+Dewan+komisaris%2C+kepemilikan+manajerial%2C+kepemilikan+publik%2C+kontrak+utang%2C+ukuran+perusahaan+(frim+size)%2C+dan+kesempatan+tumbuh+(GrowthOpportunities)+mempengaruhi+pemilihan+akuntansi+konservatif+pada+perusahaan+yang+terdaftar+di+Bursa+Efek+Indonesia.%0D%0ASampel+yang+digunakan+dalam+penelitian+ini+adalah+perusahaan+manufaktur+dan+terpilih+sebanyak+15+perusahaan+dan+berjumlah+60+sampel.+Alat+analisis+yang+digunakan+untuk+mengukur+akuntansi+konservatif+adalah+accrualconservatism+yaitu+dengan+menghitung+konservatisme+dengan+akrual.+Periode+pengamatan+adalah+empat+tahun+yakni+mulai+tahun+2009-2012.+Pengujian+hipotesis+dilakukan+dengan+regresi+linear+berganda%2C+dengan+tingkat+kepercayaan+95%25+dan+tingkat+signifikasi+(%CE%B1)+sebesar+5%25.%0D%0AMelalui+pengujian+hipotesis+diperoleh+kesimpulan+sebagai+berikut+(1)+banyaknya+jumlah+dewan+komisaris+mempengaruhi+dalam+pemilihan+akuntansi+konservatif%2C+(2)+kepemilikan+manajerial+tidak+berpengaruh+terhadap+pemilihan+akuntansi+konservati%2C+(3)+kepemilikan+publik+mempengaruhi+dalam+pemilihan+akuntansi+konservatif%2C+(4)+kontrak+hutang+tidak+mempengaruhi+dalam+pemilihan+akuntansi+konservatif%2C+(5)+ukuran+perusahaan(firm+size)tidak+mempengaruhi+dalam+pemilihan+akuntansi+konservatif+dan+(6)+kesempatan+tumbuh(growth+opportunities)+mempengaruhi+dalam+pemilihan+akuntansi+konservatif.%0D%0AKata+kunci+%3A+akuntansi+konservatif%2C+accrual+conservatism%2C+good+corporate+governance%2Ckepemilikan+manajerial%2Ckontrak+utang%2Cukuran+perusahaan%2C+dan+kesempatan+tumbuh.%0D%0A%0D%0A%0D%0AABSTRACT%0D%0AThis+study+aims+to+determine+the+factors+such+as+the+Board+of+Commissioner%2Cmanagerial+ownership%2C+public+ownership%2C+debt+contract%2C+frim+size%2C+growth+opportunities+influence+the+selection+of+conservative+accounting+on+companies+listedin+Indonesian+Stock+Exchange.%0D%0AThe+sample+usedin+this+study+is+a+manufacturing+company+in+the+year+2009-2012+and+was+selected+many+as+15+companies+and+amounted+to+60+samples.+Analyzer+used+to+measure+accounting+conservatism+calculating+the+conservatism+by+accrual+hypothesis+testing+is+done+by+multiple+linear+regresion%2C+with+a+confidence+level+0f+95%25+and+asignificance+level+(%CE%B1)+of+5%25.%0D%0AThrough+hypothesis+testing+we+concluded+as+follows%3A+(1)+the+large+number+of+commisioners+influence+in+the+selection+of+conservative+accounting%2C+(2)+managerial+ownership+do+not+have+affect+in+the+accounting+conservative+elections%2C+(3)+public+ownership+influence+in+the+election+of+conservative+accounting%2C+(4)+debt+contract+do+not+have+affect+in+the+election+of+conservative+accounting%2C+(5)+firm+size+do+not+have+affect+in+the+election+of+conservative+accounting+and+(6)+growth+opportunities+influence+in+the+election+of+conservative+accounting.%0D%0AKeywords%3A+consercative+accounting%2C+accrual+conservatism%2C+good+corporate+governance%2C+managerial+ownership%2C+debt+contracts%2C+firm+size%2C+grwoth+opportunities.&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2014-12-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F118%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F117%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F119%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F5%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F6%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F4%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F7%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F8%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F11%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F10%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F120%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F12%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F13%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F14%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F121%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7634%2F122%2FBAB%2520II.pdf&rft.f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