SKRIPSI AKS

PERAN TATA KELOLA PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

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ABSTRACT This study aims to determine the effect of independent commissioners, managerial ownership, and external auditors on accounting conservatism. This study also uses the control variables of firm size, leverage, and sales growth. The data in this study uses secondary data by using research data collection techniques in the form of documentation methods. The sample in this study was 50 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique in this study used a purposive sampling technique. The data analysis used in this research is panel data regression analysis. Based on data analysis conducted by panel data regression analysis, it shows that the independent variables of managerial ownership and external auditors have a positive effect on accounting conservatism. Meanwhile, independent commissioners have no effect on accounting conservatism. The results for the sales growth control variable have a negative effect on accounting conservatism, while firm size and leverage have no effect on accounting conservatism. Keywords: Accounting Conservatism, Independent Commissioner, Managerial Ownership, and External Auditor.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 NAD p 23

Penerbit

SUKOHARJO : Akuntasi Syariah UIN RM Said., 2023

Deskripsi Fisik

21 cm, 101 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Nadia Swista

Versi lain/terkait

Lampiran Berkas

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