PENGARUH LEVERAGE, BONUS PLAN, DAN KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI

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PENGARUH LEVERAGE, BONUS PLAN, DAN KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI

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Title: PENGARUH LEVERAGE, BONUS PLAN, DAN KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI
Author: Utomo, Rochmad Bayu
Abstract: The aim of this study is to answer the problem and to test whether: leverage has a positive impact on accounting policy choices, bonus plan has a positive impact on accounting policy choices,andlabour power has a negative impact on accounting policy choices. The samples used in this study are manufacturing companies, consist of 112 companies over the years 2005-2009 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 bonus plan had a significant positive impact on accounting policy choices,leverage had a negative impact on accounting policy, and labour power had positive impact on accounting policy choices.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/4988
Date: 2014-05-22


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