PENGARUH STRUKTUR KEPEMILIKAN DAN KOMISARIS INDEPENDEN TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI

SIHOTANG, RONI ALFREDO HASUGIAN (2025) PENGARUH STRUKTUR KEPEMILIKAN DAN KOMISARIS INDEPENDEN TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Accounting conservatism is crucial in reducing information asymmetry and moral risk, but its practice is influenced by the ownership structure and governance of the company. This study aims to examine the influence of managerial, institutional, and independent commissioner ownership on accounting conservatism, with leverage as moderation. Using a quantitative approach with data from 28 companies in the infrastructure, transportation, and logistics sectors on the IDX (2021–2023). The analysis was carried out through multiple linear regression and Moderated Regression Analysis (MRA). Managerial ownership has a significant negative effect, independent commissioners have a positive effect, while institutional ownership is insignificant. Leverage fails to moderate all three relationships, contrary to agency theory. These results serve as a reference for investors and regulators in evaluating financial reporting practices, as well as suggest further research to explore alternative moderation variables and broader industry contexts.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	HASANUDIN, AGUS ISMAYA	197710232002121001
Thesis advisor	ASTUTI, KURNIASIH DWI	197601142010122001

Additional Information:

Konservatisme akuntansi menjadi krusial dalam mengurangi asimetri informasi dan risiko moral, namun praktiknya dipengaruhi struktur kepemilikan dan tata kelola perusahaan. Penelitian ini bertujuan menguji pengaruh kepemilikan manajerial, institusional, dan komisaris independen terhadap konservatisme akuntansi, dengan leverage sebagai moderasi. Menggunakan pendekatan kuantitatif dengan data 28 perusahaan sektor infrastruktur, transportasi, dan logistik di BEI (2021–2023). Analisis dilakukan melalui regresi linier berganda dan Moderated Regression Analysis (MRA). Kepemilikan manajerial berpengaruh negatif signifikan, komisaris independen berpengaruh positif, sementara kepemilikan institusional tidak signifikan. Leverage gagal memoderasi ketiga hubungan tersebut, bertentangan dengan teori keagenan. Hasil ini menjadi referensi bagi investor dan regulator dalam mengevaluasi praktik pelaporan keuangan, serta menyarankan penelitian lanjutan untuk mengeksplorasi variabel moderasi alternatif dan konteks industri yang lebih luas.

Uncontrolled Keywords:

accounting conservatism; managerial ownership; independent commissioners; institutional ownership; leverage konservatisme akuntansi; kepemilikan manajerial; komisaris independen; kepemilikan institusional; leverage

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Roni Alfredo Hasugian Sihotang

Date Deposited:

03 Sep 2025 02:15

Last Modified:

03 Sep 2025 02:15

URI:

http://eprints.untirta.ac.id/id/eprint/53201

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