PENGARUH LEVERAGE, BONUS PLAN, DAN RISIKO TERHADAP KEBIJAKAN AKUNTANSI DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

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dc.contributor.authorUtomo, Rochmad Bayu
dc.date.accessioned2014-05-20T06:38:54Z
dc.date.accessioned2019-10-22T02:08:55Z
dc.date.available2014-05-20T06:38:54Z
dc.date.available2019-10-22T02:08:55Z
dc.date.issued2013-04
dc.description.abstractThe 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.en_US
dc.identifier.issn2087-8443
dc.identifier.urihttp://repository.widyatama.ac.id/handle/123456789/3226
dc.publisherJurnal Ekonomi Manajemen Akuntansi (JEMA), Universitas Mercu Buana Yogyakarta, Volume 2en_US
dc.relation.ispartofseries;JUN.0117
dc.subjectleverageen_US
dc.subjectbonus planen_US
dc.subjectrisken_US
dc.subjectmanagerial ownershipen_US
dc.subjectleverageen_US
dc.subjectaccounting policyen_US
dc.titlePENGARUH LEVERAGE, BONUS PLAN, DAN RISIKO TERHADAP KEBIJAKAN AKUNTANSI DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASIen_US
dc.typeArticleen_US
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