Mekanisme Good Corporate Governance, Konservatisme Akuntansi dan Kinerja Perusahaan: (Good Corporate Governance Mechanism, Accounting Conservatism, and Corporate Performance)
| Main Author: | Yustrida Bernawati |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
LLDIKTI Wilayah VII
, 2020
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| Subjects: | |
| Online Access: |
http://e-jurnal.kopertis7.go.id/index.php/ekonomika/article/view/137 http://e-jurnal.kopertis7.go.id/index.php/ekonomika/article/view/137/117 |
Daftar Isi:
- Banking crisis in Indonesia that began late 1997 is not solely caused by the economic crisis, but also caused by not yet implemented good corporate governance and ethics that based on it. This research was conducted at the banking company listed in Indonesia Stock Exchange with the aim to test the effect of good corporate governance mechanism on accounting conservatism and company performance. The sample consist of 21 banking companies during the period 2006–2009. Secondary data were tested using multiple regression and path analysis. The results show that good corporate governance mechanisms have no significant influence on accounting conservatism, has a significant influence on company performance. Nothing found indirect effect of good corporate governance mechanism through accounting conservatism on company performance.