Pengaruh Mekanisme Tata Kelola Perusahaan Dan Kualitas Audit Terhadap Konservatisme Akuntansi

-, Fatimah (2021) Pengaruh Mekanisme Tata Kelola Perusahaan Dan Kualitas Audit Terhadap Konservatisme Akuntansi. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme tata kelola perusahaan dan kualitas audit terhadap konservatisme akuntansi. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2016-2019. Sebanyak 90 data berhasil dikumpulkan menggunakan metode penyampelan purposive sampling. Teknik analisis data yang digunakan adalah statistik deskriptif, uji normalitas, uji autokorelasi, uji multikolinearitas, uji heteroskedastisitas, uji model regresi linier berganda, serta uji hipotesis menggunakan SPSS for Windows. Hasil pengujian menunjukkan bahwa independensi komisaris, kepemilikan institusional, profitabilitas, serta ukuran perusahaan berpengaruh positif signifikan terhadap konservatisme akuntansi. Kepemilikan manajerial dan akrual diskresioner berpengaruh negatif signifikan terhadap konservatisme akuntansi. Ukuran dewan komisaris, fee audit, serta leverage tidak berpengaruh signifikan terhadap konservatisme akuntansi.

English Abstract

This research aims to examine the effect of corporate governance mechanisms and audit quality on accounting conservatism. The object of this research is manufacturing company that listed in Indonesia Stock Exchange from 2016 to 2018. Using purposive sampling method, 90 data are collected. This research uses some data analysis techniques; those are descriptive statistics, normality test, autocorrelation test, multicollinearity test, heteroscedastisity test, multiple linear regression model test, and hypothesis test using SPSS for Windows. Result of the examination shows that board independence, institutional ownership, profitability, and firm size positively and significantly affects accounting conservatism. Managerial ownership and discretionary accruals negatively and significantly affects accounting conservatism. Board size, audit fee, and leverage are not significantly affects accounting conservatism.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 05210200211
Uncontrolled Keywords: Konservatisme akuntansi, mekanisme tata kelola perusahaan, akrual diskresioner, fee audit., accounting conservatism, corporate governance mechanisms, discretionary accruals, audit fee.
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 13 Jan 2022 01:29
Last Modified: 08 Apr 2022 08:01
URI: http://repository.ub.ac.id/id/eprint/188283
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