Pengaruh Leverage, Bonus Plan, dan Resiko terhadap Kebijakan Akuntansi dengan Kepemilikan Manajerial sebagai Variabel Moderasi

Utomo, Rochmad Bayu (2012) Pengaruh Leverage, Bonus Plan, dan Resiko terhadap Kebijakan Akuntansi dengan Kepemilikan Manajerial sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

The aim of this study is to answer the problem and to test whether: leverage has a positive impact on accounting policy choices, bonus plan has a positive impact on accounting policy choices, risk has a positive impact on accounting policy choices and each of these can be moderated by the influence of managerial ownership. The samples used in this study are manufacturing companies, consist of 112 companies over the years 2005-2009 with purposes of sampling as a sampling method. Hypothesis testing is done using logistic regression. The result of this study was able to prove that bonus plan had a significant positive impact on accounting policy choices, managerial ownership moderated significantly the positive impact of leverage with accounting policy choices and managerial ownership moderated significantly the positive impact of risk with accounting policy choices.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number BAY p 232/20112
Uncontrolled Keywords: leverage, bonus plan, risk, managerial ownership, leverage, accounting policy
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 30 Jul 2019 02:33
Last Modified: 30 Jul 2019 02:33
URI: http://repository.stieykpn.ac.id/id/eprint/456

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