PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIALTERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2016)
| Main Author: | Daruri Jaya, Ajun |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2019/1/PENGARUH%20KOMISARIS%20INDEPENDEN%20DAN%20KEPEMILIKAN%20MANAJERIALTERHADAP%20KINERJA%20KEUANGAN%20DENGAN%20KONSERVATISME%20AKUNTANSI%20SEBAGAI%20VARIABEL%20INTERVENING.PDF https://eprints.untirta.ac.id/2019/ |
| ctrlnum |
2019 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>https://eprints.untirta.ac.id/2019/</relation><title>PENGARUH KOMISARIS INDEPENDEN DAN
KEPEMILIKAN MANAJERIALTERHADAP KINERJA 
KEUANGAN DENGAN KONSERVATISME AKUNTANSI
SEBAGAI VARIABEL INTERVENING 
(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2016)</title><creator>Daruri Jaya, Ajun</creator><subject>HB Economic Theory</subject><subject>HC Economic History and Conditions</subject><description>This study aimed to analyze the influence of Independent Comissioner and
manajerial ownership on financial performance with accounting conservatism as
an intervening variable. Independent Comissioner is measured by total
Independent Comissioner divided by total Independent Board, manajerial
ownership is measured by share owned by manajemen divided by total
outstanding share, financial performance in proxied with Return On Asset and
accounting conservatism is proxied by the Book to Market Ratio. The sample in
this study are as many as 181 companies, and samples used in this study is a
manufacturing company listed on the Indonesia Stock exchange during 20122016.

The statistical method used is regression analysis with path analysis. The
results show that better corporate governance, in terms of greater of 
independence commissioner and manajerial ownership shows to be a direct
relation to financial performance. On the other hand, manajerial ownership
lowered the financial performance via accounting conservatism. However, in
terms of greater independent commissioner does not lowered the financial
performance via accounting conservatism.</description><date>2018</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>eng</language><identifier>https://eprints.untirta.ac.id/2019/1/PENGARUH%20KOMISARIS%20INDEPENDEN%20DAN%20KEPEMILIKAN%20MANAJERIALTERHADAP%20KINERJA%20KEUANGAN%20DENGAN%20KONSERVATISME%20AKUNTANSI%20SEBAGAI%20VARIABEL%20INTERVENING.PDF</identifier><identifier> Daruri Jaya, Ajun (2018) PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIALTERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2016). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA. </identifier><recordID>2019</recordID></dc>
|
| language |
eng |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
Daruri Jaya, Ajun |
| title |
PENGARUH KOMISARIS INDEPENDEN DAN
KEPEMILIKAN MANAJERIALTERHADAP KINERJA
KEUANGAN DENGAN KONSERVATISME AKUNTANSI
SEBAGAI VARIABEL INTERVENING
(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2016) |
| publishDate |
2018 |
| topic |
HB Economic Theory HC Economic History and Conditions |
| url |
https://eprints.untirta.ac.id/2019/1/PENGARUH%20KOMISARIS%20INDEPENDEN%20DAN%20KEPEMILIKAN%20MANAJERIALTERHADAP%20KINERJA%20KEUANGAN%20DENGAN%20KONSERVATISME%20AKUNTANSI%20SEBAGAI%20VARIABEL%20INTERVENING.PDF https://eprints.untirta.ac.id/2019/ |
| contents |
This study aimed to analyze the influence of Independent Comissioner and
manajerial ownership on financial performance with accounting conservatism as
an intervening variable. Independent Comissioner is measured by total
Independent Comissioner divided by total Independent Board, manajerial
ownership is measured by share owned by manajemen divided by total
outstanding share, financial performance in proxied with Return On Asset and
accounting conservatism is proxied by the Book to Market Ratio. The sample in
this study are as many as 181 companies, and samples used in this study is a
manufacturing company listed on the Indonesia Stock exchange during 20122016.
The statistical method used is regression analysis with path analysis. The
results show that better corporate governance, in terms of greater of
independence commissioner and manajerial ownership shows to be a direct
relation to financial performance. On the other hand, manajerial ownership
lowered the financial performance via accounting conservatism. However, in
terms of greater independent commissioner does not lowered the financial
performance via accounting conservatism. |
| id |
IOS3442.2019 |
| institution |
Universitas Sultan Ageng Tirtayasa |
| institution_id |
89 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Sultan Ageng Tirtayasa |
| library_id |
598 |
| collection |
Repository Universitas Sultan Ageng Tirtayasa |
| repository_id |
3442 |
| subject_area |
Administrasi Negara dan Militer Akuntansi Arsitektur |
| city |
KOTA SERANG |
| province |
BANTEN |
| repoId |
IOS3442 |
| first_indexed |
2023-03-04T21:42:10Z |
| last_indexed |
2023-04-29T09:37:29Z |
| recordtype |
dc |
| _version_ |
1764503492044521472 |
| score |
17.538404 |