PENGARUH NON-CEO FAMILY OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN FOUNDER OWNERSHIP SEBAGAI VARIABEL PEMODERASI
Abstract: This study aims to
examine empiracally: (1) relation between non-CEO family ownership and
accounting conservatism, (2) relation between company size and accounting
conservatism, (3)
founder ownership influence
in term of
relation between non-CEO
family ownership and accounting conservatism.
This study used a purposive sampling method in the selection of the
sample, the criteria of samples is a manufacturing company that has managerial
ownership and public ownership and then listed on the Indonesia Stock Exchange
(IDX) during the period 2012-2013.
The Results of this research showed non-CEO family ownershipsignificantly
contribute to the selection of accounting conservatism in the financial
statements, beside thatcompany size were not significantly contribute to
selection of accounting conservatism. However founder ownership was significantly
contribute in terms of non-CEO family ownership and accounting conservatism
relation.
Penulis: Mochamad Ibnu Harris,
Darsono
Kode Jurnal: jpakuntansidd150724
