Pengaruh karakteristik dewan terhadap konservatisma akuntansi (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2007 – 2010)

Putra, I Gusti Agung Ngurah Arta Wijaya (2011) Pengaruh karakteristik dewan terhadap konservatisma akuntansi (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2007 – 2010). Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Laporan keuangan mengandung informasi laba yang rentan dimanipulasi oleh pihak manajemen. Konservatisma akuntansi merupakan suatu prinsip yang menekankan sikap kehati-hatian dalam melaporkan laba sehingga dapat mencegah terjadinya tindakan oportunistik. Fungsi pengawasan dan pengendalian yang maksimal dalam menerapkan konservatisma akuntansi dapat dilakukan dengan pembentukan struktur dewan yang efektif. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh karakteristik dewan terhadap konservatisma akuntansi. Konservatisma akuntansi merupakan variabel dependen yang diukur menggunakan dua model, yaitu ukuran pasar (Beaver dan Ryan, 2000) dan ukuran akrual (Zhang, 2007). Karakteristik dewan merupakan variabel independen yang diukur menggunakan tiga proksi, yaitu independensi komisaris, kepemilikan dewan, dan kompetensi komite audit.Sampel penelitian sebanyak 47 perusahaan dan dipilih melalui metode purposive sampling pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2007 sampai dengan 2010. Pengujian hipotesis menggunakan regresi berganda dan telah memenuhi pengujian kualitas data. Hasil penelitian menunjukkan bahwa kompetensi komite audit berpengaruh positif terhadap konservatisma akuntansi, baik yang diukur dengan menggunakan ukuran pasar maupun ukuran akrual. Namun demikian, independensi komisaris dan kepemilikan dewan tidak berpengaruh terhadap konservatisma akuntansi yang diukur dengan ukuran pasar dan ukuran akrual. Hasil tersebut diperoleh dengan mengendalikan ukuran perusahaan dan leverage. Dengan demikian, kompetensi komite audit memiliki peranan penting dalam menerapkan konservatisma akuntansi sebagai usaha untuk mencapai corporate governance secara efektif / Financial statement includes earning information that might be manipulated by management. Accounting conservatism is a principle that emphasizes prudent action in reporting earning which could prevent the opportunistic behavior. Good monitoring and controlling functions in implementing accounting conservatism could be attained by developing an effective board structure. This research aims for examining and analyzing the influence of board characteristics to accounting conservatism. Accounting conservatism is a dependent variable which measured by using two models, market-based measure (Beaver and Ryan, 2000) and accrual-based measure (Zhang, 2007). Board characteristics are independent variables which measured by three proxies, commissioner independence, board ownership, and audit committee competence. Samples used in this research are 47 firms which selected by using the purposive sampling method to manufacturers that listed in Indonesian Stock Exchange (IDX) for the period 2007 to 2010. The hypotheses examination uses multiple regressions and fulfilled the data quality tests. The results of this research show that the competence of audit committee has positive influence to accounting conservatism, either measured by using the market-based or the accrual-based measure. On the contrary, commissioner independence and board ownership have no influence to accounting conservatism which measured by both market and accrual-based measure. Those results hold after controlling the firm size and leverage. Thus, audit committee competence has a significant role of conducting the accounting conservatism as an effort to attain the corporate governance effectively

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Putra, I Gusti Agung Ngurah Arta WijayaNIM01220080061UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorLasdi, LodovicusUNSPECIFIEDUNSPECIFIED
Thesis advisorSetiawan, EvelynUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: konservatisma akuntansi; karakteristik dewan; independensi komisaris; kepemilikan dewan; kompetensi komite audit; accounting conservatism; board characteristics; commissioner independence; board ownership; audit committee competence
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 14 Jun 2022 07:44
Last Modified: 14 Jun 2022 07:44
URI: http://repository.uph.edu/id/eprint/47788

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