Pengaruh Mekanisme Good Corporate Governance Dan Leverage Terhadap Tingkat Konservatisme Akuntansi

Habiba, Habiba (2015) Pengaruh Mekanisme Good Corporate Governance Dan Leverage Terhadap Tingkat Konservatisme Akuntansi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Accounting conservatism is a conditions which the company acknowledge the debts and costs faster and slow down the recognition of income and assets before they are actually realized. Many factors can affect accounting conservatism as standards change, corporate governance, and so forth. The purpose of this study to analyse influence variables which have an impact to accounting conservatism use of comprehensive income and income for the year in manufacturing companies in Indonesian Stock Exchange during 2012 and 2013. The variables studied were institutional ownership, managerial ownership, existence of an audit committee, the number of audit committee meetings, and leverage. The statistical method used in this study is multiple regression analysis. The result of this study indicates that institutional ownership, managerial ownership, and the number of audit committee meetings has not significant effect on accounting conservatism when using comprehensive income and income for the year. While variable existence of an audit committee and leverage has a significant effect when using comprehensive income and income for the year. Keyword: accounting conservatism, corporate governance, institutional ownership, managerial ownership, audit committee, leverage

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 08 Nov 2019 06:57
Last Modified: 08 Nov 2019 07:02
URI: http://eprints.perbanas.ac.id/id/eprint/4343

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