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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI

this study aims to analyze the effect of the independent commissioner, managerial ownership, quality of the audit committee and board size on the level of accounting conservatism. The population of this research are all manufacturing companies listed in the Indonesia Stock Exchange as long as 2009-2...

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Main Author: Nurlely Nasution
Format: Skripsi S1
Language: Bahasa Indonesia
Published: AKT 16 UMY 226 2016
Subjects:
Keywords: The proportion of independent commissioners, Managerial Ownership, Quality of the Audit Committee, Board Size, Accounting Conservatism Level
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=70106
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id oai:lib.umy.ac.id:70106
recordtype oai_dc
spelling oai:lib.umy.ac.id:701062021-06-16T13:08:56ZPENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSINurlely NasutionKeywords: The proportion of independent commissioners, Managerial Ownership, Quality of the Audit Committee, Board Size, Accounting Conservatism Levelthis study aims to analyze the effect of the independent commissioner, managerial ownership, quality of the audit committee and board size on the level of accounting conservatism. The population of this research are all manufacturing companies listed in the Indonesia Stock Exchange as long as 2009-2013. The sampling selection technique used method was purposive sampling. During observation of years there are 110 companies qualified as samples. Data analysis techniques in this research using descriptive statistics, the hypothesis was tested using logistic regression analysis consisting of testing the feasibility of a regression model, assess the model fit, the coefficient of determination, classification matrix, and test the regression coefficients. Statistical test results showed that the population of independent commisioner and quality of the audit committee on the manufacturing companies has positive effect on the level of accounting conservatism, but managerial ownership and board size does not effect on the level of accounting conservatism. Keywords: The proportion of independent commissioners, Managerial Ownership, Quality of the Audit Committee, Board Size, Accounting Conservatism Level.AKT 16 UMY 2262016Skripsi S157 halSKR F E 226Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=70106
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic Keywords: The proportion of independent commissioners, Managerial Ownership, Quality of the Audit Committee, Board Size, Accounting Conservatism Level
spellingShingle Keywords: The proportion of independent commissioners, Managerial Ownership, Quality of the Audit Committee, Board Size, Accounting Conservatism Level
Nurlely Nasution
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI
description this study aims to analyze the effect of the independent commissioner, managerial ownership, quality of the audit committee and board size on the level of accounting conservatism. The population of this research are all manufacturing companies listed in the Indonesia Stock Exchange as long as 2009-2013. The sampling selection technique used method was purposive sampling. During observation of years there are 110 companies qualified as samples. Data analysis techniques in this research using descriptive statistics, the hypothesis was tested using logistic regression analysis consisting of testing the feasibility of a regression model, assess the model fit, the coefficient of determination, classification matrix, and test the regression coefficients. Statistical test results showed that the population of independent commisioner and quality of the audit committee on the manufacturing companies has positive effect on the level of accounting conservatism, but managerial ownership and board size does not effect on the level of accounting conservatism. Keywords: The proportion of independent commissioners, Managerial Ownership, Quality of the Audit Committee, Board Size, Accounting Conservatism Level.
format Skripsi S1
author Nurlely Nasution
author_sort Nurlely Nasution
title PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI
title_short PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI
title_full PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI
title_fullStr PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI
title_full_unstemmed PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI
title_sort pengaruh mekanisme corporate governance terhadap tingkat konservatisme akuntansi
physical 57 hal
publisher AKT 16 UMY 226
publishDate 2016
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=70106
isbn SKR F E 226
_version_ 1702752297530949632
score 14.79448

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