PENGARUH KONSERVATISME AKUNTANSI TERHADAP GOOD CORPORATE GOVERNANCE DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING
(Studi Pada Industri Perbankan Konvensional Indonesia yang terdaftar di BEI Periode 2010-2014)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
FEBRIANI, RISKA
Subject
657.9 - ACCOUNTING-BANK
Datestamp
2017-07-06 01:08:22
Abstract :
This research aims to examine the influence of accounting conservatism to good corporate governace with earnings quality as an intervening variable. The variables were used in this research are Good Corporate Governance (Y) as the independent variabel and Accounting Conservatism (X1) and an intervening variable Earnings Quality (X2) as the independent variable.Populationofthisresearchis theconventional bankingindustrylistedin Indonesia Stock Exchange in the period of 2010- 2014. By using purposive sampling technique, it results 111 samples to be identified. The proxy of Good Corporate Governance variable is composite value of 11 indicators. Accounting Conservatism is measured by accruals and Earnings Quality by discretionary accruals.Method of analysis used in this research is Multiple Regression Analysis. The result of this study shows that Accounting Conservatism does not affect Good Corporate Governance. In other hand, intervening variable which uses earnings quality is proved does not interven the relationship between accounting conservatism towards Good Corporate Governance. Keywords :good corporate governance, conservatism accounting, earnings quality, bank industry, puposive sampling method,multiple linear regression.
This research aims to examine the influence of accounting conservatism to good corporate governace with earnings quality as an intervening variable. The variables were used in this research are Good Corporate Governance (Y) as the independent variabel and Accounting Conservatism (X1) and an intervening variable Earnings Quality (X2) as the independent variable.Populationofthisresearchis theconventional bankingindustrylistedin Indonesia Stock Exchange in the period of 2010- 2014. By using purposive sampling technique, it results 111 samples to be identified. The proxy of Good Corporate Governance variable is composite value of 11 indicators. Accounting Conservatism is measured by accruals and Earnings Quality by discretionary accruals.Method of analysis used in this research is Multiple Regression Analysis. The result of this study shows that Accounting Conservatism does not affect Good Corporate Governance. In other hand, intervening variable which uses earnings quality is proved does not interven the relationship between accounting conservatism towards Good Corporate Governance. Keywords :good corporate governance, conservatism accounting, earnings quality, bank industry, puposive sampling method,multiple linear regression.
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