PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP
KONSERVATISME AKUNTANSI PADA BANK UMUM KONVENSIONAL
GO PUBLIC SEBELUM DAN SEMASA PANDEMI COVID-19
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Institusion
STIE Indonesia Banking School
Author
sparta, sparta
Subject
HF5601 Accounting
Datestamp
2022-08-17 10:39:59
Abstract :
This study aims to analyze the effect of good corporate governance on accounting conservatism. Accounting conservatism in this study was measured using the total accrual calculation. The population in this study are conventional commercial banks listed on the Indonesia Stock Exchange in 2017-2021. This research sample selection method used purposive sampling method, in order to obtain a sample of 25 companies. The analytical tool used for testing is multiple linear regression which previously had to pass the classical assumption test. The partial test results show that institutional ownership, managerial ownership, independent commissioners, and audit committees have no effect on accounting conservatism.
This study aims to analyze the effect of good corporate governance on accounting conservatism. Accounting conservatism in this study was measured using the total accrual calculation. The population in this study are conventional commercial banks listed on the Indonesia Stock Exchange in 2017-2021. This research sample selection method used purposive sampling method, in order to obtain a sample of 25 companies. The analytical tool used for testing is multiple linear regression which previously had to pass the classical assumption test. The partial test results show that institutional ownership, managerial ownership, independent commissioners, and audit committees have no effect on accounting conservatism.
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