KUSUMA DEWI, PUSPITA (2013) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDITOR TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI). Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh komisaris
independen, komite audit dan kualitas auditor terhadap konservatisme akuntansi.
Variabel dependen dalam penelitian ini adalah konservatisme akuntansi yang diukur
dengan book to market. Variabel independen yang diteliti antara lain komisaris
independen, komite audit dan kualitas auditor. Penelitian ini juga menggunakan
variabel kontrol ukuran perusahaan, pertumbuhan perusahaan dan profitabilitas.
Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa
Efek Indonesia secara berturut-turut tahun 2007-2010. Pengambilan sampel penelitian
menggunakan tehnik purposive sampling dan diperoleh 110 perusahaan yang menjadi
sampel. Metode analisis data yang digunakan adalah regresi linier berganda.
Hasil penelitian ini menunjukkan bahwa komisaris independen, komite audit
dan kualitas auditor berpengaruh secara signifikan terhadap konservatisme akuntansi.
Pada variabel kontrol ukuran perusahaan dan profitabilitas berpengaruh signifikan,
sedangkan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap
konservatisme.
Kata kunci : Konservatisme akuntansi, book to market, komisaris independen, komite
audit, kualitas auditor, ukuran perusahaan, pertumbuhan perusahaan,
profitabilitas
This study aims to obtain empirical evidence the influence of independent
commissioners independent commissioner, audit committee and auditor quality on
accounting conservatism. The dependent variable in this research is that accounting
conservatism measured by book-to-market. The independent variables were studied
including independent commissioner, audit committee and auditor quality. This study
also uses the control variables firm size, firm growth and profitability.
The sample is a manufacturing company listed on the Indonesia Stock
Exchange consecutive years 2007-2010. Sampling studies using purposive sampling
technique and obtained a sample of 110 companies. Data analysis method used is
multiple linear regression.
The results of this study indicate that the independent commissioner, audit
commite, and quality auditor significantly influence accounting conservatism. In the
control variables firm size and profitability significantly, while the firm growth does
not have a significant effect conservatism.
Keywords: Conservatism accounting, book-to-market, independent commissioner,
audit committee, auditor quality, firm size,firm growth, profitability.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 30 Nov 2016 01:47 |
| Last Modified: | 30 Nov 2016 01:47 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/9613 |
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