pangestuti, rizki and Syaipudin, Usep and Putri, Widya Rizky Eka THE EFFECT OF INDEPENDENT COMMISSIONER, AUDIT COMMITTEE, FINANCIAL DISTRESS, AND DEBT RATE ON ACCOUNTING CONSERVATISM. Project Report. Pusaka Media.

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Abstract

This study aims to analyze the effect of independent commissioners, Audit committee, Financial Distress, and Debt Level on Accounting Conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling method. Data analysis used in this research is descriptive statistics, classic assumption test, multiple linear regression analysis, and for hypothesis testing using T test and F test. The results of this research indicate that of independent commissioners and financial distress has a positive and significant effect on the level of accounting conservatism. While audit committee and the level of debt (leverage) have no significant effect on the level of conservatism. Keywords: Accounting Conservatism, Good Corporate Governance Mechanisms, financial distress, Debt Level

Item Type:	Monograph (Project Report)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	WIDYA RIZKI EKA PUTRI
Date Deposited:	18 Nov 2020 01:33
Last Modified:	18 Nov 2020 01:33
URI:	http://repository.lppm.unila.ac.id/id/eprint/25867

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