Pengaruh Struktur Corporate Governance dan Leverage terhadap Konservatisme Akuntansi (Studi Empiris : Perusahaan Manufaktur Tahun 2013-2015)

Prakosa, Arlita Adhirasanti (2016) Pengaruh Struktur Corporate Governance dan Leverage terhadap Konservatisme Akuntansi (Studi Empiris : Perusahaan Manufaktur Tahun 2013-2015). Ringkasan Skripsi thesis, STIE YKPN.

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RINGKASAN SKRIPSI Arlita Adhirasasanti Prakosa - 111225248.pdf - Published Version

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Abstract

The objective of the study is to examine the influence of corporate governance structure and leverage in accounting conservatism in companies on the Indonesian Stock Exchange (BEI) for 2013-2015. Proxies for corporate governance structure that is used in this study are the institutional ownership,managerial ownership, independent directors, audit committee, and leverage ratio. All of the listed manufacturing companies in Indonesian Stock Exchange for 2013-2015 were the population in this study. Based on purposive sampling method, samples obtained were 171 data. This study uses multiple regression analysis. Results of this study shows that institutional ownership, managerial ownership, independent commissioner, and leverage has no effect to accounting conservatism. The audit committee had influence a positive effect to accounting conservatism.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number ADH p 6176/2016
Uncontrolled Keywords: institutional ownership, managerial ownership, independent commissioner, audit committee, leverage and accounting conservatism
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Jul 2019 04:15
Last Modified: 12 Jul 2019 04:15
URI: http://repository.stieykpn.ac.id/id/eprint/363

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