NATIONAL PUBLICATIONS

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Browsing NATIONAL PUBLICATIONS by Subject "accounting policy"

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    PENGARUH LEVERAGE, BONUS PLAN, DAN KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI
    (Seminar Nasional, Fakultas Ekonomi , Universitas Kristen Maranatha, 2014-05-22) Utomo, Rochmad Bayu
    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.