PENGARUH INTENSITAS MODAL, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI

SHOLAH, MUHAMAD BADRUS (2019) PENGARUH INTENSITAS MODAL, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI. S1 thesis, Fakultas Ekonomi.

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Abstract

Muhamad Badrus Sholah, 2019: The Effect of Capital Intensity, Independent Commisioner and Managerial Ownership to The Accounting Conservatism. This research aims to examine the effect of capital intensity, independent commisioner and managerial ownership to the accounting conservatism, as measured by accrual method. This research used secondary data with the population of all mining companies listed in the Indonesian Stock Exchange period 2014-2018. While the sampling method used was purposive sampling method, which is overall 56 observation choosen. From the analysis with panel regression analysis method to test the hypothesis at 5% significant using Eviews 10, it can be concluded that capital intensity has a positive influence to the accounting conservatism. While independent commisioner and managerial ownership have not influence to accounting conservatism. Suggestions for this research are expected to add other independent variables. As well as adding another sector company. Then, add the observation period to get accurate results. And also use another accounting conservatism measures. For the company's management, it is expected to be able to appropriately use the conservatism principle. Then investors and creditors are expected to be able to understand the concept of accounting conservatism in financial statements. And the government is expected to make appropriate regulations about accounting conservatism. Keywords: Capital Intensity, Independent Commisioner, Managerial Ownership, and The Accounting Conservatism.

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I : Dr. Rida Prihatini, SE.,M.Si.,Ak.,CA Pembimbing II: Dr. Mardi M.Si
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	27 Aug 2019 04:04
Last Modified:	27 Aug 2019 04:04
URI:	http://repository.fe.unj.ac.id/id/eprint/7843

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