PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI 2015-2019

Puspita Sari, Anisa (2021) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI 2015-2019. Strata 1 thesis, Universitas Teknokrat Indonesia.

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Abstract

This study aims to determine the effect of Company Size, Leverage, Managerial Ownership, and the Audit Committee on Accounting Conservatism in BUMN companies listed on the Indonesia Stock Exchange 2015-2019. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2015-2019. The research sample used as many as 15 companies, where the method in this study using purposive sampling sampling method with predetermined criteria. The analytical method used is Multiple Linear Regression Analysis. This test was performed using the SPSS 16.0 for windows program The simultaneous test results show that firm size, leverage, managerial ownership and audit committee influence accounting conservatism. The partial test results show that firm size has a positive effect on accounting conservatism. Meanwhile, managerial ownership has a negative effect on accounting conservatism. Meanwhile, leverage and audit committee have no influence on accounting conservatism.

Item Type: Thesis (Strata 1)
Uncontrolled Keywords: Company Size, Leverage, Managerial Ownership, Audit Committee, Accounting Conservatism.
Subjects: MANAJEMEN
AKUNTANSI > Jurnal Penjualan
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Asep Haikal Kurniawan S.IP., M.A
Date Deposited: 28 Dec 2021 07:42
Last Modified: 28 Dec 2021 07:42
URI: http://repository.teknokrat.ac.id/id/eprint/3242

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