Pengaruh Good Corporate Governance (Kepemilikan Institusional dan Komite Audit), Leverage, Political Cost Terhadap Konservatisme Akuntansi Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Beauty, Seffrani
Subject
H Social Sciences (General)
Datestamp
2021-04-09 02:30:27
Abstract :
This study aimed to examine the effect of good corporate governance which include institutional ownership and audit committee , leverage , political cost to accounting conservatism . The population in this research are manufacturing companies listed in Indonesia Stock Exchange . Samples are manufacturieng companies listed in Indonesia Stock Exchange from 2010-2013 were taken by using purposive sampling method and obtained as many as 52 companies . Hypothesis testing using logistic analysis with IBM SPSS 21. The results show that all of this hypothesis was rejected .