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

Elizabeth Nathania Putri, . (2023) PENGARUH GOOD CORPORATE GOVERNANCE, INTENSITAS MODAL, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

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 Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1910112163] [Pembimbing : Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1 : Krisno Septyan] [Penguji 2 : Ranti Nugraheni]
Uncontrolled Keywords: accounting conservatism, managerial ownership, independent commissionaire, capital intensity, financial distress
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Elizabeth Nathania Putri
Date Deposited: 10 Mar 2023 07:38
Last Modified: 10 Mar 2023 07:38
URI: http://repository.upnvj.ac.id/id/eprint/22293

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