Pengaruh Mekanisme Good Corporate Governance, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) COVER DALAM
| Main Author: | David Rohadi |
|---|---|
| Other Authors: | Zuwesty Eka Putri |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
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| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/41120 |
Daftar Isi:
- The purpose of this research is to find the influence of board size, proportion of independen directors, audit committee, profitability, leverage, and firm size to accounting conservatism. This research was using samples as many as 37 annual financial reports of manufacturing companies during the period 2014-2016. The method of determining the sample used in this study was purposive sampling. The hypothesis in this research was tested using multiple regression analysis. The results of this research indicate that board size and profitability has a significant effect on accounting conservatism. While proportion of independen directors, audit committee, leverage, and firm size has no significant effect on financial performance.