PENGARUH GOOD CORPORATE GOVERNANCE, INTENSITAS MODAL, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI
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 con...
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2023-01-06.
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| 245 | 0 | 0 | |a PENGARUH GOOD CORPORATE GOVERNANCE, INTENSITAS MODAL, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI |
| 260 | |c 2023-01-06. | ||
| 500 | |a http://repository.upnvj.ac.id/22293/2/ABSTRAK.pdf | ||
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| 500 | |a http://repository.upnvj.ac.id/22293/11/LAMPIRAN.pdf | ||
| 500 | |a http://repository.upnvj.ac.id/22293/14/HASIL%20PLAGIARISME.pdf | ||
| 500 | |a http://repository.upnvj.ac.id/22293/13/ARTIKEL%20KI.pdf | ||
| 520 | |a 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. | ||
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