Detail The Influence of Labors Power to Accounting Policy Moderated by Managerial Ownership   Oleh:  Utomo, Rochmad Bayu Jenis: Article from Proceeding Dalam koleksi: SIBR-Thammasat 2014 Conference on Interdisciplinary Business & Economics Research June 5th- 7th, 2014 di Emerald Hotel Bangkok, page 1. Topik: abstrak only Fulltext: b14-038.pdf (26.48KB) Isi artikel The aim of this study is to answer the problem and to test whether: labor power has a negative 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 over the years 2007-2009 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 labor power had a significant positive impact on inventory method and managerial ownership moderated significantly the positive impact of risk with accounting policy choices. Keywords: labor power, political cost, managerial ownership, and positive accounting theory Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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