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) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | 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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