Record Detail

Pembimbing : R Luki Karunia -- This research is aimed to find out the effects of Institutional Ownership, Debt Covenant and Growth Opportunities towards Accounting Conservatism. The data is secondary data in the form of annual report and financial report. The sample of this study is 13 manufacturing companies food and beverages sub-sectors that listed on the Indonesia Stock Exchange (IDX) with 5 years observation periods. Data analysis method used in this study is panel data regression and the estimation model chosen is Fixed Effect Model. Author use E-views 9.0 as a software for data processing. The result of this research shows that institutional ownership variable has no significant effect on accounting conservatism, debt covenant variable with leverage proxy has significant negative effect on accounting conservatism and growth opportunity has significant positive effect on accounting conservatism.