PENGARUH KUALITAS AKRUAL TERHADAP MATURITAS UTANG

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