Pengaruh Good Corporate Governance terhadap Konservatisme Akuntansi

Novitasari, Dyah (2022) Pengaruh Good Corporate Governance terhadap Konservatisme Akuntansi. Jurnal Syntax Admiration, 3 (10). pp. 1264-1289. ISSN 2722-5356

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Abstract

One of the most important factors that support the performance of a company is its financial statements. The financial statements describe management's performance in managing the company's resources and financial position. This study aims to empirically examine the effect of good corporate governance on accounting conservatism. The subjects of this study were real estate companies and real estate industries listed on the Indonesia Stock Exchange between 2017 and 2019. The research sample was determined using the purposive sampling method, and the research sample consisted of 90 observations. The data analysis technique used in this study is multiple linear regression analysis. The test results show that independent directors and supervisors have no effect on accounting conservatism. The audit committee has a significant impact on accounting conservatism.

Item Type:	Article
Uncontrolled Keywords:	Accounting Conservatism, Board of Directors, Board of Independent Commissioners, Audit Committee
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
Depositing User:	Dyah Novitasari
Date Deposited:	08 Mar 2023 03:02
Last Modified:	08 Mar 2023 03:02
URI:	http://eprints.umg.ac.id/id/eprint/6512

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