PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KOMITE AUDIT, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

SAPUTRI, INDAH DEWI and Imanda, Firmantyas Putri Pertiwi, S.E.,M.Si (2018) PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KOMITE AUDIT, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). skripsi thesis, IAIN SURAKARTA.

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Abstract

Conservatism is a principle that recognizes costs and losses more quickly, recognizes revenue and luck more slowly, assesses the lowest-rated assets and assesses the highest value liabilities. Corporate Governance is a commitment to direct and mengndalikan companies that can aim to reduce agency conflict. This study aims to test empirically the influence of the characteristics of board of commissioners, audit committee, and leverage to accounting conservatism. This research was conducted in manufacturing company listed on Indonesia Stock Exchange period 2014-2016. Sample selection was done by purposive sampling method and obtained as many as 53 companies in accordance with the criteria. This study used multiple linear regression and classical assumption test for data analysis. F test and hypothesis test are used to test the research hypothesis, and the results obtained from the data if the proposition of independent commissioner, board of commissioner size, and leverage have no effect on accounting conservatism. While board of commissioners meeting negatively affect the accounting conservatism and audit committee meetings have a positive effect on accounting conservatism. Keywords: accounting conservatism, characteristics of commissioners, audit committee meeting, and leverage.

Item Type: Thesis (skripsi)
Subjects: 2x Islam > 2x6 Sosial dan Budaya Islam > 2x6.3 Ekonomi Islam
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syariah
Depositing User: Maha siswa
Date Deposited: 11 Feb 2019 05:35
Last Modified: 11 Feb 2019 05:35
URI: http://eprints.iain-surakarta.ac.id/id/eprint/2931

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