Diyan Maulana, Risky and Prihatni, Rida and Muliasari, Indah (2021) Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, dan Financial Distress terhadap Konservatisme. Jurnal Akuntansi, Perpajakan dan Auditing, 2 (2). pp. 362-378. ISSN 2722-9823
Full text not available from this repository.Abstract
This research aimed to get empirical evidence about the impact of institutional ownership, company size, and financial distress on conservatism. This research uses purposive sampling as a sampling method. The population in this research is about 38 companies of banking listed on the Indonesia Stock Exchange, with 34 samples during 2015-2018. The statistical tool used is multiple linear regression.The result in this research discovers that institutional ownership has impact to conservatism, whereas company size and financial distress has no impact on conservatism.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 05:32 |
| Last Modified: | 21 Mar 2025 05:32 |
| URI: | http://repository.unj.ac.id/id/eprint/55772 |
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