Pengaruh Struktur Corporate Governance dan Profitabilitas terhadap Konservatisma Akuntansi

Sari, Wahyu Perwita (2017) Pengaruh Struktur Corporate Governance dan Profitabilitas terhadap Konservatisma Akuntansi. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Purpose of this research is to examine the influence of corporate governance structure and profitability on accounting conservatism. Corporate governance in this research include institutional ownership, managerial ownership, independent board director and audit committee. Population in this research is property, real estate and building construction companies listed on Indonesia Stock Exchange. Sample were taken by purposive sampling method. Analyze the data use multiple regression. The hypothesis testing used IBM SPSS Statistic version 23. The result of simultan testing shows that the institutional ownership, managerial ownership, independent board director, audit committee and profitability affect the accounting conservatism. Partial testing shows institutional ownership, managerial ownership has positive effect on accounting conservatism. Audit committee and profitability has negative effect on accounting conservatism. independent board director has no effect on accounting conservatism.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number SAR p 6219/2017
Uncontrolled Keywords: accounting conservatism, corporate governance, institutional ownership, managerial ownership, independent board director, audit committee, profitability
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Jul 2019 07:22
Last Modified: 11 Jul 2019 07:22
URI: http://repository.stieykpn.ac.id/id/eprint/356

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