Bimandama, Jordan and Oktavia, Reni and Alvia, Liza and Dewi, Fajar Gustiawaty (2021) Pengaruh Proporsi Dewan Komisaris Independen, Struktur Kepemilikan Manajerial, Growth Opportunity, dan Pensiun CEO Terhadap Konservatisme Akuntansi (The Effect of The Proportion of Independent Commissioners, Managerial Ownership Structure, Growth Opportunity, and CEO Retirement on Accounting Conservatism). Seminar Nasional Stabek 5.

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Purpose: The purpose of this research is to examine and analyze the effect of the variable proportion of independent commissioners, managerial ownership structure, growth opportunity, and CEO retirement on accounting conservatism. Research Methodology: The population in this research are State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. Sampling used the saturated sampling method (census), where all population members were used as samples so that the number of pieces obtained was 20 enterprises. This research uses secondary data obtained from the Indonesia Stock Exchange (IDX) website and the company's official website in the form of annual reports. Data collection techniques are using the documentation method. Data analysis used multiple linear regression analysis with SPSS 20 as an analytical tool. Results: The results obtained in this research indicate that the variables of the proportion of independent commissioners, managerial ownership structure, and growth opportunity do not affect accounting conservatism. In contrast, the CEO retirement variable has a significant negative effect on accounting conservatism. Limitations: The limitations of this research are that the research sample used is limited, and the research period is relatively short. In addition, the accounting conservatism variable measurement method only uses accrual measures, and the four independent variables used have limited ability to explain the dependent variable because the Adjusted R Square (R̅2) value is only 11.4%. Contribution: The results in this research can be used as a reference for further researchers and become one of the considerations for company management, investors, and creditors in making decisions. Keywords: Accounting conservatism, proportion of independent commissioners, managerial ownership structure, growth opportunity, and CEO retirement.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Date Deposited: 11 Nov 2021 07:37
Last Modified: 11 Nov 2021 07:37

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