PENGARUH KONFLIK BONDHOLDERS-SHAREHOLDERS, BONUS PLAN DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI (Pada Perusahaan Manufaktur Sub-Sektor Industri Konsumsi Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

Abstract

ABSTRACT
The purpose of this research is to examine the effect of conflict of
stakeholders, bonus plan and political cost to accounting conservatism. The
population in this study is a manufacturing company sub-sector of the
consumption industry listed on the Indonesia Stock Exchange period 2013-2016.
The sampling technique in this study used purposive sampling and obtained 19
samples of companies used as criteria manufacturing companies sub-sector of the
consumption industry listed on the Indonesia Stock Exchange period 2013-2016.
Sources of data from this study came from Indonesia Stock Exchange (IDX),
www.idx.co.id. The method of analysis used in this study is the classical
assumption test, and hypothesis test and multiple linear regression.
The results of this study indicate that: 1) Based on the test on
simultaneous or F test is known that the variables conflict of bondholdersshareholders, bonus plan and political cost have a significant positive effect on
accounting conservatism. 2) Conflicting variables of bondholders-shareholders,
bonus plans, and political costs together 67.2% influenced the accounting
conservatism of manufacturing companies sub-sector of the consumption industry
listed on the Stock Exchange and 32.8% explained by other factors not mentioned
in this study. 3) Partially conflict variable of bondholders-shareholders, bonus
plan and political cost have a significant positive effect to conservatism of
accounting manufacturing company sub-sector of consumption industry listed on
BEI.
Keywords: Conflict of bondholders-shareholders, bonus plan, and political cost.