PENGARUH KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI YANG DIMODERASI KEPEMILIKAN MANAJERIAL

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PENGARUH KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI YANG DIMODERASI KEPEMILIKAN MANAJERIAL

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Title: PENGARUH KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI YANG DIMODERASI KEPEMILIKAN MANAJERIAL
Author: Hadian, Niki; Utomo, Rochmad Bayu
Abstract: The aim of this study is to answer the problem and to test whether: labour power has a negative impact onaccounting 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 labour power had a significant positive impact on accounting policy choices and managerial ownership moderated significantly the positive impact of risk with accounting policy choices.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/4989
Date: 2014-05-22


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