?url_ver=Z39.88-2004&rft_id=1711031089&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+DEBT+COVENANT%2C+UKURAN+PERUSAHAAN%2C+DAN+BONUS+PLAN+TERHADAP+KONSERVATISME+AKUNTANSI+DENGAN+KEPEMILIKAN+INSTITUSIONAL+SEBAGAI+VARIABEL+MODERATOR&rft.creator=ADE+%2C+MUTIA+INDAH+SARI&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+debt+covenant%2C+ukuran+perusahaan%2C%0D%0Adan+bonus+plan+terhadap+konservatisme+akuntansi+dengan+kepemilikan+institusional%0D%0Asebagai+variable+moderator.+Variable+independent+yang+digunakan+dalam+penelitian%0D%0Aini+adalah+debt+covenant%2C+ukuran+perusahaan%2C+dan+bonus+plan.+Variable+dependen%0D%0Ayang+digunakan+dalam+penelitian+ini+adalah+konservatisme+akuntansi+serta+variable%0D%0Amoderator+yang+digunakan+dalam+penelitian+ini+adalah+kepemilikan+institusional.%0D%0APenelitian+ini+menggunakan+24+perusahan+sector+basic+material+yang+terdaftar%0D%0Adalam+Bursa+Efek+Indonesia+(BEI)+periode+2017-2021.+Penelitian+ini+dilakukan%0D%0Adengan+menggunakan+metode+kuantitatif+menggunakan+data+sekunder.+Data%0D%0Asekunder+yang+digunakan+dalam+penelitian+ini+diperoleh+dari+laporan+keuangan%0D%0Ayang+dapat+diunduh+di+website+perusahaan+dan+Bursa+Efek+Indonesia+(BEI).+Metode%0D%0Apenentuan+sampel+dalam+penelitian+ini+menggunakan+metode+purposive+sampling.%0D%0AAnalisis+data+menggunakan+metode+regresi+linear+berganda.+Hasil+dari+penelitian%0D%0Aini+menunjukkan+bahwa+terdapat+dua+variabel+yang+berpengaruh+dalam+penerapan%0D%0Aprinsip+konservatisme+akuntansi+yaitu+bonus+plan+dan+variabel+pemoderasi+satu.%0D%0AKata+Kunci+%3A+Debt+Covenant%2C+Ukuran+Perusahaan%2C+Bonus+Plan%2C+Konservatisme%0D%0AAkuntansi%2C+Kepemilikan+Isntitusional.%0D%0A%0D%0AThe+purpose+of+this+study+is+to+examine+the+effect+of+debt+covenants%2C+company+size%2C%0D%0Aand+bonus+plans+on+accounting+conservatism+with+institutional+ownership+as+a%0D%0Amoderating+variable.+The+independent+variables+used+in+this+study+are+debt%0D%0Acovenants%2C+company+size%2C+and+bonus+plans.+The+dependent+variable+used+in+this%0D%0Astudy+is+accounting+conservatism+and+the+moderator+variable+used+in+this+study+is%0D%0Ainstitutional+ownership.+This+study+uses+24+basic+material+sector+companies+listed%0D%0Aon+the+Indonesia+Stock+Exchange+(IDX)+for+the+2017-2021+period.+This+research%0D%0Awas+conducted+using+quantitative+methods+using+secondary+data.+The+method+of%0D%0Adetermining+the+sample+in+this+study+used+the+purposive+sampling+method.+Data%0D%0Aanalysis+using+multiple+linear+regression+method.+The+results+of+this+study+indicate%0D%0Athat+the+bonus+plan+and+moderating+variable+one+has+a+significant+effect+on%0D%0Aaccounting+conservatism.%0D%0AKeywords%3A+Debt+Covenant%2C+Firm+Size%2C+Bonus+Plan%2C+Coservatism+Accounting%2C%0D%0AInstitusional+Owernership.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-08-11&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F76965%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F76965%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F76965%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ADE+%2C+MUTIA+INDAH+SARI++(2023)+PENGARUH+DEBT+COVENANT%2C+UKURAN+PERUSAHAAN%2C+DAN+BONUS+PLAN+TERHADAP+KONSERVATISME+AKUNTANSI+DENGAN+KEPEMILIKAN+INSTITUSIONAL+SEBAGAI+VARIABEL+MODERATOR.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F76965%2F