Image of Pengaruh Board Independence, Board Meeting, Dan Top Management Turnover Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii) Tahun 2012-2016)
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Pengaruh Board Independence, Board Meeting, Dan Top Management Turnover Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii) Tahun 2012-2016)

This study aimed to examine the effect board independence, board meeting and top management turnover to accounting conservatism on companies that listed in Jakarta Islamic Index from 2012-2016. In this study, samples were taken by using purposive sampling method. The sample are companies that have been listed on Jakarta Islamic Index in 2012-2016 and had been audited. Samples used were as many as 15 companies. Analysis using the financial statement as a primary source of research. Technical analysis using multiple linear regression analysis with SPSS program. These result indicate that has no significant influence between Board Independence and Accounting Conservatism with significant value 0,10. Board meetings and Top Management Turnover has significant influence to Accounting Conservatism with significant value 0,043 and 0,016.
Keywords : Board Independence, Board Meetings, Top Management Turnover, Good Corporate Governance and Accounting Conservatism.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0032)
02 03. 118 (0032)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0032)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 122 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0032)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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