PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

AUGUSTINE, SHELLY ELGY (2016) PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to determine the effect of accounting conservatism on the value of the company and good corporate governance as a moderating variable. The population in this study is a food and beverage companies listed in Indonesia Stock Exchange (BEI) in 2012-2015. The research sample in this study using purposive sampling method. This study uses secondary data obtained from the website of the Stock Exchange (www.idx.co.id) and information from the Indonesian Capital Market Directory (ICMD). Test equipment used in this research is multiple linear regression analysis. The results in this study show that (1) the accounting conservatism affect the value of the company; (2) good corporate governance which is proxied independent directors have not been able to moderate with accounting conservatism and the value of the company; (3) good corporate governance which is proxied audit committee has not been able to moderate conservatism accounting and corporate value. Keywords: Accounting Conservatism, Company Value, Good Corporate Governance, Independent Commissioner, Audit Committee.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 10 Jan 2018 02:44
Last Modified: 10 Jan 2018 02:44
URI: http://eprints.perbanas.ac.id/id/eprint/3093

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