PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KEPEMILIKAN
MANAJERIAL DAN KOMITE AUDIT TERHADAP KONSERVATISME
AKUNTANSI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI
2015-2019
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Institusion
Universitas Teknokrat Indonesia
Author
Puspita Sari, Anisa
Subject
MANAJEMEN
Datestamp
2021-12-28 07:42:18
Abstract :
This study aims to determine the effect of Company Size, Leverage, Managerial Ownership, and the Audit Committee on Accounting Conservatism in BUMN companies listed on the Indonesia Stock Exchange 2015-2019. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2015-2019. The research sample used as many as 15 companies, where the method in this study using purposive sampling sampling method with predetermined criteria. The analytical method used is Multiple Linear Regression Analysis. This test was performed using the SPSS 16.0 for windows program The simultaneous test results show that firm size, leverage, managerial ownership and audit committee influence accounting conservatism. The partial test results show that firm size has a positive effect on accounting conservatism. Meanwhile, managerial ownership has a negative effect on accounting conservatism. Meanwhile, leverage and audit committee have no influence on accounting conservatism.
This study aims to determine the effect of Company Size, Leverage, Managerial Ownership, and the Audit Committee on Accounting Conservatism in BUMN companies listed on the Indonesia Stock Exchange 2015-2019. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2015-2019. The research sample used as many as 15 companies, where the method in this study using purposive sampling sampling method with predetermined criteria. The analytical method used is Multiple Linear Regression Analysis. This test was performed using the SPSS 16.0 for windows program The simultaneous test results show that firm size, leverage, managerial ownership and audit committee influence accounting conservatism. The partial test results show that firm size has a positive effect on accounting conservatism. Meanwhile, managerial ownership has a negative effect on accounting conservatism. Meanwhile, leverage and audit committee have no influence on accounting conservatism.
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