Wirataatmadja, Asikum (2013) Pengaruh Relevansi Nilai dan Konservatisme terhadap Konsekuensi Ekonomis Pelaporan Keuangan. Jurnal Akuntansi, 5 (1). pp. 61-71. ISSN 2085-8698
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Abstract
This study aims to determine whether the value of relevance and conservatism of financial reporting affects the economic consequences of a financial reporting. The sampling method is purposive sampling with judgement on the population of manufacturing companies listed on the Indonesian Stock Exchange over the period 2004-2008. Data analysis was performed by multiple regression analysis and processed by SPSS 16. The results of data analysis showed that the value relevance is positive but it is not significant effect on the economic consequences of financial reporting, whereas a significant positive affect toward conservatism on the economic consequences of financial reporting. These positive effects can be caused by the average value relevance and conservatism which has a negative direction.
| Item Type: | Article |
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| Uncontrolled Keywords: | value relevance, conservatism, economic consequences |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 22 Nov 2016 10:09 |
| Last Modified: | 25 Nov 2016 07:32 |
| URI: | http://repository.maranatha.edu/id/eprint/21257 |
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