KONSERVATISME AKUNTANSI DAN KEPERCAYAAN INVESTOR
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This research intended to test the influence of accounting conservatism
explanations such as contracting, litigation, taxation, and regulation to
investor trust. In this case, the indicator of the investor trust can be seen
from the stock return. A number of manufacturing companies registered
in Indonesia stock exchange from year 2008 to 2012 was used as samples
in this research. The test of the influence of accounting conservatism
explanations to stock return has been done by using double regression
analysis. Based on the result of the test, the accounting conservatism
explanations for contracting, litigation and regulation has no significant
influence to stock return. On the contrary, it has positively significant
influence to taxation.
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