Detail Analisis Pola Hubungan Prinsip Konservatisme Akuntansi dan Debt Covenant pada Timeliness Penyampaian Laporan Keuangan, dan Pengaruhnya Terhadap Earnings Response Coefficient Bibliografi Author: MARYANA, YENNY ; Mukhlasin (Advisor) Topik: Konservatisme Akuntansi; Debt Covenant pada Timeliness; Laporan Keuangan; Earnings Response Coefficient; Bursa Efek Indonesia Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2012     Jenis: Theses - Undergraduate Thesis Fulltext: Yenny Maryana's Undergraduate Theses.pdf (1.88MB; 140 download) Yenny Maryana-PENDUKUNG.pdf (33.58KB; 7 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-4967 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This research is aimed to discover the influence of contract between debt covenant and accounting principles conservatism and also factors influencing the timeliness of reporting financial statement and the impact to ERC. There are three research model tested. First is that conservatism, debt covenant and timeliness positive to effect delivery of financial report. While the second is that the debt covenant positive effect of accounting principle conservatism. The third in this research is that timeliness has a positive impact to timeliness of reporting financial statement. Data that used in this research is secondary data from Indonesia Stock Exchange, Indonesia Capital Market Directory (ICMD), and Yahoo! Finance. A sample of this research is several manufacturing companies listed on the Indonesia Stock Exchange for the period of 2008 to 2010. This analysis is used logistic method for first model and simple linear regression method for second and third model. Results of the analysis show that conservatism has no effect significantly to debt covenant timeliness while significant negative effect on the timeliness of financial reporting, debt covenant significant positive impact to the principle of conservatism and timeliness has significant positive impact to the ERC. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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