PENGARUH LEVERAGE, BONUS PLAN, DAN RISIKO TERHADAP KEBIJAKAN AKUNTANSI DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI
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Date
2013-04
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Jurnal Ekonomi Manajemen Akuntansi (JEMA), Universitas Mercu Buana Yogyakarta, Volume 2
Abstract
The aim of this study is to answer the problem and to test whether: leverage has a positive
impact on accotinting policy choices, bonzrs plan has a positive impact on accounting policy
choices, risk has a positive impact on accotinting policy choices and each of these can be
moderated by the influence of managerial ownership. The samples used in this study are '
mantfacturing 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 sttidy was able to prove that bonus plan had a significant positive impact on accounting
policy choices, managerial ownership moderated signijicantly the positive impact of leverage
with accozinting policy choices and managerial ownership moderated significantly the positive
impact of risk with accounting policy choices.
Description
Keywords
leverage, bonus plan, risk, managerial ownership, leverage, accounting policy