PENGARUH NON-CEO FAMILY OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN FOUNDER OWNERSHIP SEBAGAI VARIABEL PEMODERASI

*Mochamad Ibnu Harris  -  Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Darsono Darsono  -  Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
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Abstract

This study aims to examine empiracally: (1) relation between non-CEO family ownership and accounting conservatism, (2) relation between company size and accounting conservatism, (3)

founder  ownership  influence  in  term  of  relation  between  non-CEO  family  ownership  and accounting conservatism.

This study used a purposive sampling method in the selection of the sample, the criteria of

samples is a manufacturing company that has managerial ownership and public ownership and then listed on the Indonesia Stock Exchange (IDX) during the period 2012-2013.

The Results of this research showed non-CEO family ownershipsignificantly contribute to the selection of accounting conservatism in the financial statements, beside thatcompany size were not significantly contribute to selection of accounting conservatism. However founder ownership was

significantly contribute in terms of non-CEO family ownership and accounting conservatism relation.
Keywords: non-CEO family ownership, company size, founder ownership, accounting conservatism

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