PENGARUH LEVERAGE, BONUS PLAN, DAN KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI
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Date
2014-05-22
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Seminar Nasional, Fakultas Ekonomi , Universitas Kristen Maranatha
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.
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Keywords
leverage, bonus plan, labour power, accounting policy