Path: Top > Journal Politeknik Negeri Bandung > Jurusan Akuntansi > EKSPANSI > Volume 3 Nomor 2 November 2011

Pengaruh Kontrak Utang Terhadap Tingkat Akuntansi Konservatif Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)

Journal from JBPTPPOLBAN / 2012-03-22 14:22:29
Oleh : Etti Ernita Sembiring ; Rosma Pakpahan
Dibuat : 2012-03-08, dengan 1 file

Keyword : debt covenant, firms selector of conservative accounting

The purpose of this research is to examine the influence of debt covenant to firm selection of conservative accounting. The objects of this research are manufacturing listed on the stock exchanges of Indonesia (BEI) Time period are 3 years from 2007 to 2009. This study proposed hypothesis debt covenant affects firm selection of conservative accounting. Analysis tool used in this research was regression and the result says that the hypothesis is supported

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PropertiNilai Properti
ID PublisherJBPTPPOLBAN
Organisasi
Nama KontakHelmi Purwanti
AlamatJl. Trsn. Gegerkalong Hilir Ds. Ciwaruga
KotaBandung
DaerahJawa Barat
NegaraIndonesia
Telepon022 201 3789 ext. 168, 169, 239
Fax022 201 3889
E-mail Administratorhelmi.purwanti@polban.ac.id
E-mail CKOhelmi.purwanti@polban.ac.id