Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi

Faizah, Dhita Nur (2024) Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi. SNEKBIS DAN CALL FOR PAPER 2022.

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Abstract

This study aims to analyze the effect of good corporate governance and company size on accounting conservatism. Good corporate governance mechanisms used in this study include independent commissioners, and institutional ownership. Accounting conservatism as the dependent variable is measured using the Conservatism Based On Accrued Items (CONACC) formula. The sample used in this study were all sectors of non-financial companies listed Bursa Efek Indonesia for the period 2020 and using purposive sampling technique. The data analysis method used is multiple linear regression analysis. The results showed that company size have a significant effect on accounting conservatism. Meanwhile, independent commissioners, and institusional ownership have no effect on accounting conservatism.

Item Type:	Article
Uncontrolled Keywords:	Independent Commissioers, Institusional Ownership, Company Size, Accounting Conservatism.
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Dhita nur faizah
Date Deposited:	24 Feb 2024 17:38
Last Modified:	24 Feb 2024 17:38
URI:	http://eprints.umg.ac.id/id/eprint/11403

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