ROSA WIRIANTI, AVRINA (2023) PENGARUH DIREKSI WANITA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The aim of this research is to determine the influence of female directors and accounting conservatism on the quality of financial reports, female directors on the accounting conservatism, accounting conservatism on the relationship between female directors and the quality of financial reports. The intervening variable in this research is accounting conservatism, this variable is measured by CONNACit. The independent variable in this research is female directors, measured by comparing the number of female directors divided by the total number of directors. The quality of financial reports as the dependent variable in this study is measured by modified Jones discretionary accruals. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The sampling method used was purposive sampling and 18 companies were selected that met the criteria as research samples. The analysis method used is multiple linear regression with SPSSv25 software and path analysis with the help of an online Sobel calculator. The results of this research show that female directors and accounting conservatism have a positive effect on the quality of financial reports, female directors have a negative effect on accounting conservatism. So the accounting conservatism in this research can be used as an intervening variable.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh direksi wanita dan konservatisme akuntansi terhadap kualitas laporan keuangan, direksi wanita terhadap konservatisme akuntansi, dan konservatisme akuntansi memediasi antara direksi wanita terhadap kualitas laporan keuangan. Variabel intervening dalam penelitian ini ialah konservatisme akuntansi, variabel ini diukur dengan CONNACit.Variabel independen dalam penelitian ini adalah direksi wanita diukur dengan membandingkan antara jumlah direksi Wanita dibagi dengan jumlah keseluruhan direksi. Kualitas laporan keuangan sebagai variabel dependen dalam penelitian ini diukur dengan discretionary accruals modified jones. Populasi penelitian ini pada Perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2022. Metode sampling yang digunakan adalah purposive sampling dan terpilih 18 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis yang digunakan yaitu regresi linier berganda dengan software SPSSv25 dan analisis jalur dengan bantuan kalkulator sobel online. Hasil penelitian ini menunjukkan bahwa direksi wanita dan konservatisme akuntansi berpengaruh positif terhadap kualitas laporan keuangan, direksi wanita berpengaruh negatif terhadap konservatisme akuntansi. Sehingga konservatisme akuntansi pada penelitian ini dapat dijadikan sebagai variabel intervening. | |||||||||
| Uncontrolled Keywords: | Female Directors, Quality of Financial Reports, Accounting Conservatism. Direksi Wanita, Kualitas Laporan Keuangan, Konservatisme Akuntansi. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | AVRINA ROSA WIRIANTI | |||||||||
| Date Deposited: | 18 Mar 2024 14:56 | |||||||||
| Last Modified: | 28 Mar 2024 10:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/34338 |
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