TINGKAT KONSERVATISME AKUNTANSI DI INDONESIA DAN HUBUNGANNYA DENGAN KARAKTERISTIK DEWAN KOMISARIS SEBAGAI SALAH SATU MEKANISME CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014 - 2016

, DARWISAH (2018) TINGKAT KONSERVATISME AKUNTANSI DI INDONESIA DAN HUBUNGANNYA DENGAN KARAKTERISTIK DEWAN KOMISARIS SEBAGAI SALAH SATU MEKANISME CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014 - 2016. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan penelitian ini adalah asimetri informasi antara manajemen dan prinsipal menyebabkan manajemen melakukan perilaku oportunistik, maka diperlukan dewan komisaris untuk menyelaraskan hubungan manajer dan prinsipal melalui penerapan konservatisme akuntansi. Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan komisaris terhadap tingkat konservatisme akuntansi. Konservatisme akuntansi merupakan variabel dependen yang diukur dengan ukuran akrual. Variabel independen yang diteliti proporsi komisaris independen, kepemilikan manajemen, ukuran dewan komisaris, komite audit dan kepemilikan institusional. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2014 – 2016. Dari 133 perusahaan yang terdaftar dipilih sampel menggunakan metode purposive sampling dan diperoleh 26 perusahaan yang menjadi sampel. Pengujian hipotesis menggunakan model analisis regresi berganda. Hasil penelitian menunjukkan bahwa proporsi komisaris independen, kepemilikan manajemen, dan kepemilikan institusional tidak berpengaruh terhadap konservatisme. Hal ini berarti komisaris independen, kepemilikan manajemen, dan kepemilikan institusional tidak berperan dalam penerapan konservatisme. Sedangkan ukuran dewan komisaris dan komite audit berpengaruh terhadap konservatisme yang berarti keberadaan ukuran dewan komisaris dan komite audit akan memonitor dan mengawasi manajemen perusahaan dalam menerapkan prinsip konservatisme. Kesimpulan dari penelitian ini adalah karakteristik dewan komisaris yaitu proporsi komisaris independen, kepemilikan manajemen, ukuran dewan komisaris, komite audit dan kepemilikan institusional secara simultan berpengaruh terhadap tingkat konservatisme akuntansi. Hal ini berarti keberadaan karakteristik dewan komisaris mampu memonitor dan mengawasi manajemen dalam menyajikan laporan keuangan yang konservatif.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorKARO - KARO, SURBAKTI19680712 200112 1 002
Call Number: SK-2018 AKT 050
Keywords: KONSERVATISME AKUNTANSI, UKURAN AKRUAL, PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJEMEN, UKURAN DEWAN KOMISARIS, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5546 Office management
H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
T Technology > TS Manufactures
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 11 Apr 2019 13:50
URI: http://digilib.unimed.ac.id/id/eprint/35031

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