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
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| 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/ |
Daftar Isi:
- 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.