ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Sianturi, Erup Derwigia Bangun Sari Ana (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas pada penelitian ini adalah apakah struktur kepemilikan institusional, struktur kepemilikan manajerial, jumlah dewan komisaris, keberadaan komite audit, dan ukuran perusahaan secara parsial dan simultan berpengaruh terhadap konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian adalah seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2010-2012 sejumlah 136 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling, yang menjadi sampel sebanyak 32 perusahaan untuk data tahun 2010-2012. Sumber data dalam penelitian adalah data sekunder yang diperoleh dari situs www.idx.co.id. Metode analisis data yang digunakan adalah analisis regresi berganda dengan bantuan SPSS (Statistical Program For Social Science) Versi 19.Hasil penelitian secara parsial menunjukkan bahwa struktur kepemilikan institusional berpengaruh terhadap konservatisme akuntansi dengan signifikansi 0,023 < 0,05, struktur kepemilikan manajerial berpengaruh terhadap konservatisme akuntansi dengan signifikansi 0,020 < 0,05, jumlah dewan komisaris berpengaruh terhadap konservatisme akuntansi dengan signifikansi 0,008 < 0,05, keberadaan komite audit berpengaruh terhadap konservatisme akuntansi dengan signifikansi 0,021 < 0,05 dan ukuran perusahaan berpengaruh terhadap konservatisme akuntansi dengan signifikansi 0,000 < 0,05. Dan secara simultan berpengaruh terhadap konservatisme akuntansi dengan signifikansi 0,000 < 0,05.Kesimpulan penelitian ini adalah ada pengaruh yang signifikan secara parsial dan simultan antara struktur kepemilikan institusional, struktur kepemilikan manajerial,jumlah dewan komisaris, keberadaan komite audit, dan ukuran perusahaan terhadap konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorSembiring, Hermansyah197108022003121002
Call Number: 657.867 Sia a
Keywords: agensi; good corporate governance; konservatisme akuntansi; dewan komisaris; kepemilikan manajerial
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14315

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