PUTRI RUKY, SILVIA (2023) PENGARUH CORPORATE GOVERNANCE DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia 2017–2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (SKRIPSI)
SILVIA PUTRI RUKY_5552180073_FULLTEXT.pdf Restricted to Registered users only Download (3MB) |
|
Text (SKRIPSI)
SILVIA PUTRI RUKY_5552180073_CP.pdf Restricted to Registered users only Download (61kB) |
|
Text (SKRIPSI)
SILVIA PUTRI RUKY_5552180073_01.pdf Restricted to Registered users only Download (2MB) |
|
Text (SKRIPSI)
SILVIA PUTRI RUKY_5552180073_02.pdf Restricted to Registered users only Download (750kB) |
|
Text (SKRIPSI)
SILVIA PUTRI RUKY_5552180073_03.pdf Restricted to Registered users only Download (714kB) |
|
Text (SKRIPSI)
SILVIA PUTRI RUKY_5552180073_04.pdf Restricted to Registered users only Download (651kB) |
|
Text (SKRIPSI)
SILVIA PUTRI RUKY_5552180073_05.pdf Restricted to Registered users only Download (305kB) |
|
Text (SKRIPSI)
SILVIA PUTRI RUKY_5552180073_REF.pdf Restricted to Registered users only Download (454kB) |
|
Text (SKRIPSI)
SILVIA PUTRI RUKY_5552180073_LAMP.pdf Restricted to Registered users only Download (910kB) |
Abstract
The purpose of this research is to determine the effect of corporate governance mechanisms and growth opportunities on accounting conservatism. The independent variables in this study are board of commissioners size, proportion of independent commissioners, audit committee size, and growth opportunities. The dependent variable in this study is accounting conservatism. The population in this study are State-Owned Enterprises Companies listed on the Indonesian Stock Exchange in 2017-2020. Sampling method in this research used was a purposive sampling, 50 samples data were generated from 20 companies in the State Owned Enterprises Companies listed on Indonesian Stock Exchange during the 2017-2020 period. The analytical technique used in this study is multiple regression analysis by using SPSS 26. The findings in this research show that the board of commissioners size have a positive effect and significant on accounting conservatism, the proportion of independent commissioners and the audit committee size have no effect on accounting conservatism. Growth Opportunities have a negative effect and significant on Accounting Conservatism.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Tujuan dari penelitian ini adalah untuk mengetahui pengaruh mekanisme corporate governance dan growth opportunities terhadap konservatisme akuntansi. Variabel independen dalam penelitian ini adalah ukuran dewan komisaris, proporsi komisaris independen, ukuran komite audit, dan growth opportunities. Variabel dependen dalam penelitian ini adalah konservatisme akuntansi. Populasi dalam penelitian ini adalah Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling, yaitu 50 sampel data yang dihasilkan dari 20 perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia selama periode 2017-2020. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan SPSS 26. Temuan dalam penelitian ini menunjukkan bahwa ukuran dewan komisaris berpengaruh positif dan signifikan terhadap konservatisme akuntansi, proporsi komisaris independen dan ukuran komite audit tidak berpengaruh terhadap konservatisme. akuntansi. Growth Opportunities berpengaruh negatif dan signifikan terhadap Konservatisme Akuntansi. | |||||||||
| Uncontrolled Keywords: | Accounting Conservatism, Corporate Governance, Growth Opportunities. Corporate Governance, Growth Opportunities, Konservatisme Akuntansi. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
|||||||||
| Depositing User: | Mrs Silvia Putri Ruky | |||||||||
| Date Deposited: | 20 Sep 2023 10:57 | |||||||||
| Last Modified: | 20 Sep 2023 10:57 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29463 |
Actions (login required)
 |
View Item |