Saldy, Khuzaimah Irbah (2022) Pengaruh Ukuran Dewan Komisaris, Proporsi Komisaris Independen, Frekuensi Rapat Komite Audit, Kompetensi Komite Audit, dan Nationality Diversity terhadap Konservatisme Akuntansi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Accounting conservatism is a form of prudence in the process of preparing financial statements, where costs and losses that are likely to occur are recognized faster than profits or revenues which tend to be recognized later even though the profit or income has a high chance of occurring. The purpose of this study was to determine the factors that influence accounting conservatism, namely the size of the board of commissioners, the proportion of independent commissioners, the frequency of audit committee meetings, audit committee competence, and nationality diversity on accounting conservatism. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample of this research is 175 companies which are determined by using purposive sampling technique. This study uses descriptive analysis techniques and logistic regression analysis with capital testing using IBM SPSS Statistics 25 software. The results of this study indicate that the size of the board of commissioners, the proportion of independent commissioners, the frequency of audit committee meetings, and the competence of the audit committee have no effect on accounting conservatism. Meanwhile, nationality diversity has a positive effect on accounting conservatism. Keywords: Accounting Conservatism, Board of Commissioners, Audit Committee, and Nationality Diversity.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | KHUZAIMAH IRBAH SALDY |
| Date Deposited: | 25 May 2022 07:46 |
| Last Modified: | 25 May 2022 07:46 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8953 |
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