Sari, MariaMediatrixRatna (2014) Karakteristik Individu, Corporate Risk-Taking, dan Konservatisme Akuntansi. Doctor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan direksi dan corporate risk-taking terhadap konservatisme akuntansi, Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Metode penyampelan menggunakan purposive sampling dengan teknik judgement sampling dan diperoleh 55 perusahaan dengan periode pengamatan 2012. Metode pengumpulan data dilakukan dengan metode survei dan dokumentasi yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data menggunakan partial least square . Hasil penelitian menunjukkan bahwa karakteristik dewan direksi (gender, kompensasi, kepemilikan saham, dan sikap konservatif terhadap risiko) dan corporate risk-taking memengaruhi konservatisme akuntansi. Hal ini memberikan bukti empiris terhadap teori ciri bahwa karakter dewan direksi dan corporate risk-taking menentukan perilaku pelaporan keuangan perusahaan. Karakteristik dewan direksi (kompensasi dan kepemilikan saham) memengaruhi corporate risk-taking . Karakteristik dewan direksi (kompensasi dan kepemilikan saham) memengaruhi konservatisme akuntansi dengan dimediasi oleh corporate risk-taking .
English Abstract
This study is aimed to examine effect of the characteristic of board of directors and corporate risk-taking to accounting conservatism Population of this research is companies listed at Indonesia Stock Exchange and the period of observation is 2012. Sample is taken based on purposive sampling with judgment sampling technique yielding 55 companies to be observed. Data are collected by survey method. Technique of documentation is also adopted mainly to gather data from annual report of the companies. Data are furthered analyzed with partial least square. Result of the study shows that the characteristic of board of directors (gender, compensation, stock ownership, and conservative preferences to risk) and corporate risk-taking have direct effect on accounting conservatism. This finding gives empirical evidence to type theory that characteristic of board of directors and corporate risk-taking affects company`s financial reporting behavior. This study also finds that the characteristic of board of directors (compensation and stock ownership) affects corporate risk-taking, and the characteristic of board of directors (compensation and stock ownership) affects accounting conservatism through mediation of corporate risk-taking.
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/657/SAR/k/061407067 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 20 Nov 2014 14:23 |
| Last Modified: | 20 Nov 2014 14:23 |
| URI: | http://repository.ub.ac.id/id/eprint/161117 |
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