| Classification | E-BOOK |
| Title | KEPEMILIKAN MANAJERIAL, KONSERVATISMA AKUNTANSI, DAN COST OF DEBT |
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| Author(s) | Muhamad Safiq |
| Subject(s) | Managerial ownership, accounting conservatism, cos |
| Series Title | GMD | Jurnal Ilmiah |
| Language | Indonesia |
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| Specific Detail Info | This research was aimed to test the influence of managerial ownership to accounting conservatism and the effect to cost of debt. This research used companies’ data which the companies listed on Indonesian Stock Exchange and had debt rate published by Pefindo. Ordinary Least Square was used to do analysis to data. Result showed that managerial ownership variable related to the increasing asymmetric timeliness. It was meant that the bigger managerial ownership, the more conservative. And than, no significant influence of accounting conservatism to cost of debt. The statement that the more conservative of financial statement, the bigger company’s rating (low cost of debt), was not proved. Next result showed that no significant of influence of managerial ownership to cost of debt. The final finding showed that there was influence of managerial ownership to rating (proxy of cost of debt), after moderated with accounting conservatism. By interacting accounting conservatism with managerial ownership, the unsignificant influence of managerial ownership became significant influence. This research was expected ti give contribution to investors and to interest parties on their decision making and to regulators on their judgment of regulation making. |
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