CD Skripsi

Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi (Studi Empiris Perusahaan Sektor Keuangan Yang Terdaftar Di Bei Tahun 2018-2021)

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ABSTRACT
This study aims to analyze (1) the effect of institutional ownership on accounting conservatism (2) the effect of managerial ownership on accounting conservatism (3) the effect of independent commissioners on accounting conservatism (4) the effect of firm size on accounting conservatism. The population of this study are financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. In this study, the samples obtained were 89 companies obtained through purposive sampling. This study uses secondary data obtained from financial reports and annual reports of financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The results showed that institutional ownership had a significant negative effect on accounting conservatism, managerial ownership had a significant negative effect on accounting conservatism, independent commissioners had no significant effect on accounting conservatism and firm size had a significant positive effect on accounting conservatism.
Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioners, Firm Size and Accounting Conservatism

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112260

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112260

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

DAUS

Versi lain/terkait

Lampiran Berkas

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