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Family Business and Managerial Ownership: The Effect on the Degree of Accounting Conservatism Practised in Indonesian- Listed Firms

Fendiani, A. and Tandiono, R.

Pertanika Journal of Tropical Agricultural Science, Volume 24, Issue S, June 2016

Keywords: Family business, managerial ownership, accounting conservatism, agency problem type I, agency problem type II, Indonesia listed firms

Published on: 10 November 2016

Accounting conservatism and managerial ownership is applied as a means to minimise agency problems. However, different type of ownership will have different level of conflict. Family ownership is deemed to be more affected by agency problem type II. Using the data of Kompas 100 listed firms in Indonesia, this study aims to comprehend the effect of a family ownership and its level of accounting conservatism. The study also analyses the correlation between managerial ownership toward the level of accounting conservatism. Findings show that family business significantly affects the level of accounting conservatism. In contrast, this study cannot find any effect on managerial ownership on the degree of accounting conservatism.

ISSN 1511-3701

e-ISSN 2231-8542

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