PENGARUH GOOD CORPORATE GOVERNANCE, INTENSITAS MODAL, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI

• Main Author: Elizabeth Nathania Putri, (Author)
• Format: Book
• Published: 2023-01-06.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This quantitative research aims to analyse the effect of good corporate governance mechanism (managerial ownership & independent commissionaire) on accounting conservatism. The population of this research are non-financial companies listed on the Indonesia Stock Exchange in 2019 - 2021 which consists of 229 companies and obtained 675 samples using purposive sampling as a method to determine the sample. Hypothesis testing using regression analysis with Stata version 13. Results of this study indicate that financial distress has a significant negative effect on accounting conservatism, meanwhile managerial ownership, independent commissionaire, and capital intensity have no significant effect on accounting conservatism.

Item Description

http://repository.upnvj.ac.id/22293/2/ABSTRAK.pdf
http://repository.upnvj.ac.id/22293/4/AWAL.pdf
http://repository.upnvj.ac.id/22293/3/BAB%20I.pdf
http://repository.upnvj.ac.id/22293/5/BAB%20II.pdf
http://repository.upnvj.ac.id/22293/6/BAB%20III.pdf
http://repository.upnvj.ac.id/22293/7/BAB%20IV.pdf
http://repository.upnvj.ac.id/22293/8/BAB%20V.pdf
http://repository.upnvj.ac.id/22293/9/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/22293/10/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/22293/11/LAMPIRAN.pdf
http://repository.upnvj.ac.id/22293/14/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/22293/13/ARTIKEL%20KI.pdf