Andryani, Nadya Putri (2023) Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Akuntansi Konservatisme. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the effect of corporate governance mechanisms on accounting conservatism. The population in this study are all manufacturing companies listed on the Indonesian stock exchange which are companies listed on www.idx.co.id. The sample to be used is manufacturing companies in the 2017-2021 period which are included in the criteria. The sampling technique uses a purposive sampling method with the aim of obtaining a representative sample according to predetermined criteria. The data used in this study is secondary data from the website of the Indonesia Stock Exchange (www.idx.co.id.) and the website of each sample company. Data collection was carried out using documentation techniques in the form of: institutional ownership, independent commissioners, managerial ownership and accounting conservatism during the observation period. In this study, the data analysis techniques used were descriptive analysis techniques, multiple linear regression analysis, and hypothesis testing. This study uses the IBM SPSS 23 program. The results of this study indicate that institutional ownership, independent commissioners, managerial ownership, and company size have a significant effect on accounting conservatism.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NADYA PUTRI ANDRYANI |
| Date Deposited: | 27 Mar 2023 03:31 |
| Last Modified: | 27 Mar 2023 03:31 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10165 |
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