Image of Pengaruh Mekanisme Internal Corporate Governance Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015- 2017)
Penanda Bagikan

CD Tesis

Pengaruh Mekanisme Internal Corporate Governance Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015- 2017)

Accounting conservatism is a concept that is defined as a precautionary principle that recognizes costs and losses faster, recognizes income and profits more slowly, evaluates assets with the lowest value and liabilities with the highest value. This accounting conservatism is considered to be able to prevent fraudulent financial statements as happened at PT. Toshiba in 2015 was caused by profit bubbles, because this principle can prevent overstatement of earnings reporting.
This study aims to examine the influence of independent commissioners, ownership structure and audit committee on accounting conservatism in mining companies listed on the Indonesia Stock Exchange. The population in this study were mining companies registered in Indonesian securities in 2015-2017. The sampling method used in this study was purposive sampling method, so that 23 mining companies were sampled. This study uses secondary data obtained from the company's annual report. The statistical method used is a structural Equation Model (SEM) based on Partial Least Square (PLS).
The results of this study prove that independent commissioners have an effect on accounting conservatism. Ownership structure influences accounting conservatism. This study also proves that audit committees influence the application of accounting conservatism.

Keywords: Independent commissioner, ownership structure, audit committee, and accounting conservatism.

Ketersediaan
#
Perpustakaan Universitas Riau 10 07. 219 (0029)
10 07. 219 (0029)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0029)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 133 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0029)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar