The Influence of Bondholder-Shareholder Conflict Over Dividend Policy to Accounting Conservatism

Zahroh Naimah, Dr.,SE.,MSi.,Ak (2014) The Influence of Bondholder-Shareholder Conflict Over Dividend Policy to Accounting Conservatism. In: 4th Annual International Conference Accounting and Finance (AF 2014), The Global Science and Technology Forum – GSTF publishes, Hilton Phuket Arcadia Resort & Spa, Thailand.

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This study tries to examine (he influence of bondholder- stockholder conflict over di>idend policy to the implementation of accounting conservatism. The examination uses the regression model that relates independent variables to dependent variable. The dependent variable is accounting conservatism and the independent variable is bondholder stockholder conflict over dividend policy. Accounting conservatism is measured by accruals based conservatism. Bondholder-stockholder conflict over dividend policy is measured by three proxies, ie uncertainty of operation, dividend, and leverage. The model also includes three control variables of profitability, firm size, and sales growth. This study uses secondary data, financial statement of non-financial companies listed in Indonesia Stock Exchange at December 31, 2011-2012. The result of this study indicates that three proxies of bondholder-stockholder conflict over dividend policy are positively Influence accounting conservatism. Profitability and sales growth also significantly influence accounting conservatism. This result indicates that the higher the bondholder-stockholder conflict over dividend policy, the higher tendency that firm implement more conservative accounting.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: accounting conservatism; accruals; dividend policy.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HM Sociology > HM(1)-1281 Sociology > HM1001-1281 Social psychology > HM1176-1281 Social influence. Social pressure
L Education > LB Theory and practice of education > LB5-3640 Theory and practice of education > LB2801-3095 School administration and organization > LB3011-3095 School management and discipline > LB3050-3060.87 Educational tests, measurements, evaluations and examinations
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Zahroh Naimah, Dr.,SE.,MSi.,AkUNSPECIFIED
Depositing User: Tn Sugeng Riyanto
Date Deposited: 05 Nov 2017 18:15
Last Modified: 05 Nov 2017 18:15
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