CD Tesis

Pengaruh Corporate Governance Dan Leverage Terhadap Konservatisme Akuntansi Dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

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There are pros and cons in applying accounting conservatism. Those who oppose the principle of conservatism argue that applying the principle of accounting conservatism in preparing financial reports will result in financial reports that tend to be biased because they do not reflect the company's actual financial condition. However, on the other hand, those who support the principle of conservatism argue that by applying the principle of accounting conservatism in preparing financial reports, it will be useful to avoid opportunistic behavior of managers who want to manipulate profits. The large number of fraudulent acts committed by internal parties of the company shows the low application of the principles of accounting conservatism carried out by companies in preparing financial reports.
The aim of this research is to find out and analyze the effect of Corporate Governance and leverage mechanisms on accounting conservatism with profitability as a moderating variable in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 to 2019, totaling 143 companies. Using purposive sampling, a sample of 21 companies was obtained with a 3-year period so that overall there were 63 observational data. used is secondary data. The data collection technique used to obtain secondary data in this research is to use a documentation study. Data analysis using multiple linear regression and Moderation Regression Analysis (MRA)
The results showed that managerial ownership, institutional ownership, independent commissioners and leverage partially affect accounting conservatism, while the audit committee has no effect on accounting conservatism. Profitability moderates the influence of managerial ownership, institutional ownership, independent commissioners and leverage on accounting conservatism. However, profitability is not able to moderate the effect of audit committees on accounting conservatism.
Key Words : Managerial Ownership, Instutional Ownership, Independent Commissioner, Audit Committee, Laverage, Profitability, Acounting Conservatism

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246909

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246909

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

FATAH

Versi lain/terkait

Lampiran Berkas

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