Eivana, Ende and Widiyanti, Ade and Agustina, Yenni THE EFFECT OF INDEPENDENT COMMISSIONERS, MANAGERIAL OWNERSHIP, AND AUDIT COMMITTEE ON ACCOUNTING CONSERVATISM. In: The 5th International Conference on Governance and Accountability, 28-30 Agustus 2018, Belitung. (Unpublished)

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Abstract

This study aims to examine the influence of independent commissioner, managerial ownership, and audit committee on the accounting conservatism. The accounting conservatism is measured by accrual measurement. The population of this study is manufacturing’s companies listed on Indonesia Stock Exchange in 2012-2015. Based on purposive sampling method, the total obtained sample is 508 companies. The source of data is taken from annual reports of companies listed on Indonesia Stock Exchange in 2012-2015. The data analysis method is using multiple linear regressions with SPSS 22 software application.The result of this study found that managerial ownership has significant negative effect on the accounting conservatism, while the variables of independent commissioner and audit committee have no significant effect on the accounting conservatism. Keywords : Accounting conservatism, accrual measurement, corporate governance, independent commissioner, managerial ownership, and audit committee.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: YENNI AGUS
Date Deposited: 14 May 2019 08:32
Last Modified: 14 May 2019 08:32
URI: http://repository.lppm.unila.ac.id/id/eprint/12745

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