PUTRI, IRNA YOLANDHA (2016) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BEI 2012-2014. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
ABSTRACT Financial statements is one of the main media used by companies to communicate financial information to internal and external parties. In connection with financial Accounting Standards Board provides an opportunity to choose conservative acoounting for preparing the financial statements, then in order to complete the financial statements, the principle of accounting conseravtism was born. This study aims to determine how the effect of good corporate governance mechanisms (independency of the commissioner, managerial ownership, existence of audit committees, and institusional ownership) to accounting conservatism. The research population is a manufacturing company which is listed on the Indonesia Stock Exchange (BEI) in 2012-2014. The sampel are collected using purposive sampling method and the number of samples used a total of 95 companies. Data analysis techniques used the logistic regression analysis. Based on the result of the discussion over the whole hypotesis testing are : 1) independency of the commissioner variable had no effect on the variable accounting conservatism, 2) managerial ownership variable had effect on the variable accounting conservatism, 3) existence of audit committees variable had no effect on the variable accounting conservatism, and 4) institusional ownership variable had no effect on the variable accounting conservatism. Key Words : Accounting Conservatism, Good Corporate Governance Mechanisms, Independency Of The Commissioner, Managerial Ownership, Audit Committees, Institusional Ownership.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 27 Feb 2017 02:44 |
| Last Modified: | 27 Feb 2017 02:44 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/520 |
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