PENGARUH KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI YANG DIMODERASI KEPEMILIKAN MANAJERIAL
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Date
2014-05-22
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Publisher
Seminar Nasional, Fakultas Ekonomi , Universitas Kristen Maranatha
Abstract
The aim of this study is to answer the problem and to test whether: labour power has
a negative impact onaccounting policy choices and each of these can be moderated
by the influence of managerial ownership.The samples used in this study are
manufacturing companies, consist of 112 companies over the years 2007-2009 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 labour power had
a significant positive impact on accounting policy choices and managerial
ownership moderated significantly the positive impact of risk with accounting policy
choices.
Description
Keywords
labour power, political cost, managerial ownership, positive accounting teory