SKRIPSI AKS

TINJAUAN KONSERVATISME AKUNTANSI MELALUI KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN DEWAN KOMISARIS INDEPENDEN

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ABSTRACT

This research aims to determine the influence of accounting conservatism
through managerial ownership, institutional ownership, audit committee and
independent board of commissioners. The population in this research was
conducted on companies in 5 sectors, namely the agricultural sector, mining
sector, industrial & chemical sector, machinery industrial sector, and consumer
goods industrial sector listed on the Indonesian Stock Exchange in 2016-2021.
The type of research used is quantitative research. The sampling technique
used purposive sampling technique so that a sample of 26 companies was
obtained and the number of observations was 156 observation data, with 37
outlier data so that the total sample was 119. The data analysis technique used
was panel regression and the data was processed with Eviws 12.
The research results show that the variables of managerial ownership,
institutional ownership, audit committee and independent board of commissioners
have no effect on accounting conservatism.
Keywords: managerial ownership, institutional ownership, audit committee,
independent board of commissioners, accounting conservatism

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 UMI t 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 126 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

UMI SOFI NURAINI

Versi lain/terkait

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