Evana, Einde (2020) The Effect of Independent Commissioners, Supply Chain Management, and Audit Committee on Accounting Conservatism. Int. J Sup. Chain. Mgt, 9 (1). pp. 1066-1071. ISSN 2050-7399 (Online), 2051-3771 (Print)

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Abstract

This study aims to examine the influence of independent commissioner, supply chain management, 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 samples 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 supply chain management 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.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Dr. Einde Evana
Date Deposited: 17 Jun 2020 02:00
Last Modified: 17 Jun 2020 02:00
URI: http://repository.lppm.unila.ac.id/id/eprint/22503

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