PENGARUH LEVERAGE, BONUS PLAN, DAN RISIKO TERHADAP KEBIJAKAN AKUNTANSI DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI
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 overthe 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.
Penulis: Rochmad Bayu Utomo
Kode Jurnal: jpakuntansidd151123
