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PENGARUH CORPORATE GOVERNANCE DAN GROWTH OPPORTUNITES TERHADAP KONSERVATISME AKUNTANSI (Studi pada Perusahaan Manufaktur yang Terdaftar Di BEI pada Tahun 2016-2018)

Mashitoh, Isnaini (2020) PENGARUH CORPORATE GOVERNANCE DAN GROWTH OPPORTUNITES TERHADAP KONSERVATISME AKUNTANSI (Studi pada Perusahaan Manufaktur yang Terdaftar Di BEI pada Tahun 2016-2018). Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitian ini menguji dan menganalisis pengaruh Komite Audit, Kepemilikan Institusional, Kepemilikan Manajerial, Growth Opportunites terhadap Konservatisme Akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Metode pengambilan sampel menggunkan Purposive Sampling. Pengaruh antar variabel dijelaskan dengan menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Komite Audit tidak berpengaruh signifikan terhadap konservatisme akuntansi, Kepemilikan Institusional tidak berpengaruh signifikan terhadap konservatisme akuntansi, Kepemilikan Manajerial tidak berpengaruh signifikan terhadap konservatisme akuntansi, Growth Opportunites berpengaruh positif signifikan terhadap konservatisme akuntansi ABSTRACT This study examines and analyzes the influence of the Audit Committee, Institusional Ownershi, Managerial Ownership, Growth Opportunites on Accounting Conservatism. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method uses Purposive Sampling . Influence between variables is explained by using multiple linear regression analysis methods. The results showed that the Audit Committee had no significant effect on accounting conservatism, Institusional Ownership had no significant effect on accounting conservatism, Managerial Ownership had no significant effect on accounting conservatism, Growth Opportunites had a significant positive on accounting conservatism.

Item Type: Thesis (Undergraduate)
Additional Information: SKR.V.05.52.2055 NIM 16.05.52.0013
Uncontrolled Keywords: Kata kunci : Komite Audit, Kepemilikan Institusional, Kepemilikan Manajerial, Growth Opportunites, dan Konservatisme Akuntansi
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: Lisa Noviani Maghfiroh
Date Deposited: 15 May 2020 02:49
Last Modified: 15 May 2020 02:49
URI: https://eprints.unisbank.ac.id/id/eprint/6806

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