INSTITUTIONAL INVESTORS, LEVERAGE, DAN PROFIBILITAS TERHADAP FLEKSIBILITAS AKUNTANSI PERUSAHAAN
Abstract: The purpose of this
study is to examine and analyze the influence of institutional investors,
leverage, and profitability for firms accounting flexibility. The population of
this study is manufacturing companies listed in the Indonesia Stock Exchange
between 2009 and 2011. This study is a hypothesis testing research that involve
51 firms. The data is obtained from audited financial reporting period between
2009 and 2011. This study found that institutional investors, leverage and
profitability simultaneously have influence for firm accounting flexibility,
institutional investors has positive influence for firm accounting flexibility,
leverage has negative influence for firm accounting flexibility and profitability
has negative influence for firms accounting flexibility.
Penulis: Islahuddin dan Akramadina
Kode Jurnal: jpakuntansidd150878
