PENGARUH KONSERVATISME AKUNTANSI, STRUKTUR KEPEMILIKAN SAHAM, DAN KOMITE AUDIT INDEPENDEN TERHADAP NILAI PERUSAHAAN SEKTOR PERBANKAN GO PUBLIC

ISNANINGRUM, ULFA RAFIDA (2016) PENGARUH KONSERVATISME AKUNTANSI, STRUKTUR KEPEMILIKAN SAHAM, DAN KOMITE AUDIT INDEPENDEN TERHADAP NILAI PERUSAHAAN SEKTOR PERBANKAN GO PUBLIC. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Accounting conservatism is one method of accounting chosen to anticipate the uncertainty inherent in any economic activity of the company. Conservatism requires to immediately recognize the loss and cost although not yet occurred, but did not immediately recognize profits despite the possibility of very large. Prudence in recognition of income account, income and expense is expected to produce reliable information as a basis for decision making by users of financial statements. Managerial and institutional ownership is a form of efforts by shareholders to reduce agency costs. The audit committee has an important role in implementing the principles of good corporate governance. To oversee the functions of the audit committee, required disclosure of information obtained from the audit committee. The purpose of this research is to know the effect of accounting conservatism, the shareholding structure and the audit committee of the value of banking companies go public. The method used is quantitative. The sampling technique used purposive sample. The population in this research that all banks go public. The sample consisted of 118 banking companies during 2013-2015. The variables studied were the company's value as the dependent variable, while independent variables consist of accounting conservatism, institutional ownership, managerial ownership and the audit committee. Data analysis technique used is multiple linear regression analysis, F test, R2 test, t test and classical assumption (normality test). Based on the results of regression analysis showed that accounting conservatism, institutional ownership, managerial ownership and independent audit committee has no effect on the value of the company. Keyword: accounting conservatism, ownership structure, and independent audit committee

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Jul 2017 06:41
Last Modified: 04 Jul 2017 06:41
URI: http://eprints.perbanas.ac.id/id/eprint/1779

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