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Pengaruh Good Corporate Governance Dan Leverage Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2023)

ABSTRACT
The principle of conservatism is used in financial reporting with the aim of recognizing, measuring and recording low assets and income as well as high liabilities and expenses by using the principle of prudence in decision making. This research aims to determine the influence of good corporate governance (namely managerial ownership, audit committee and independent commissioners) and leverage on accounting conservatism. The population in this research is all financial sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The sample selection in this study used a purposive sampling method. The sample selected in this research was 76 companies and was selected based on predetermined criteria. The data analysis method used is multiple linear regression. The results of this research indicate that good corporate governance (managerial ownership, audit committee, and independent commissioner) and leverage do not have effect on accounting conservatism.
Key words: good corporate governance, managerial ownership, audit committee, independent commissioner, leverage, accounting conservatism.

Ketersediaan
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Perpustakaan Universitas Riau 2002125380
2002125380
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002125380
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002125380
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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