PENGARUH KEPEMILIKAN INSTITUTIONAL, LEVERAGE, DAN FIRM SIZE TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Asuransi Umum Dibawah Pengawasan
This research aims to analyze the factors that influence the selection of accounting conservatism. The accounting conservatism can be defined as an act of prudence in the company recognizes revenue and profit due to certain factors. This research uses three factors as variables that alleged could affect the election accounting conservatism on the financial statements are institutional ownership, leverage, and firm size
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. (2020).PENGARUH KEPEMILIKAN INSTITUTIONAL, LEVERAGE, DAN FIRM SIZE TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Asuransi Umum Dibawah Pengawasan.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd