NATIONAL PUBLICATIONS

Permanent URI for this collection

http://repository.widyatama.ac.id/handle/123456789/8

Browse

Browsing NATIONAL PUBLICATIONS by Subject "Accounting conservatism"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    PENGARUH KONSERVATISMA AKUNTANSI TERHADAP RETURN SAHAM YANG DIMODERASI OLEH KEPEMILIKAN INSTITUSIONAL
    (Seminar Nasional dan Call For Paper Suitainable Competitive Advantage 3, Universitas Jendral Sudirman, 2013-11-01) Gunanta, Remon
    This research aims to analyze whether: (1), accounting conservatism has a positive influence on stock returns, and (2), institutional ownership positively moderated relationship between accounting conservatism to stock return. The research use two controlling variables, which is: leverage and return on asset ((ROA). The sample in this research consists of 255 years/companies listed in Indonesia Stock Exchange during 2005-2009. Sample was selected by using purposive sapling method. Hypotheses testing are done by using Moderated Regression Analysis (MRA). The results of this research are succeeded to prove the first hypothesis which states that accounting conservatism has a positive influence on stock returns, but not able to prove the second hypothesis which states institutional ownership positively moderated relationship between accounting conservatism to stock return.