PENGARUH KUALITAS AKRUAL TERHADAP MATURITAS UTANG

Theresia Bahari, Yulisa and Rini, Indriani (2012) PENGARUH KUALITAS AKRUAL TERHADAP MATURITAS UTANG. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

The aim of this study is to give empirical evidence about the effect of accrual quality to maturity of debt. The sample of this study are 17 banking companies listed in Bursa Efek Indonesia with the observation period from the year 2007-2010. In this research, the test of hypothesis uses ordinary least square (OLS). In this research, in addition to the independent variable is the quality of accruals, there are some control variables that influence the selection of debt maturities as Z (financial strength of the company), growth, maturity assets, size (size of the company), tax, and leverage. Testing the hypothesis involves examining the quality of accruals for partial debt maturities without control variables and testing the quality of the maturity of the debt accrued by using a control variable. The results showed that the quality of testing the maturity of the debt accruals without control variables does not affect the debt maturity, while accruals quality testing and control variables of the maturity of the debt has a significant positive effect

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