PENGARUH KONSENTRASI KEPEMILIKAN DAN KOMPETENSI DEWAN KOMISARIS PADA KONSERVATISMA AKUNTANSI
Abstract: The purpose of this
study is to examine the effect of concentration of ownership and the competence
of the commissioners on accounting conservatism. Concentration of ownership is
proxied by substantial ownership by internal shareholders and ownership by
external shareholders. The competence of the board of commissioners in proxied
by the company's specific competence, competence commissioners in accounting or
finance and competence in corporate governance. Accounting conservatism
measured by accrual models. The population is all companies listed on the
Indonesian Stock Exchange in 2013 and 2014.
The sample period is determined based on probability sampling method with
stratified random sampling technique. The number of samples analyzed a total of
120 observations. The analyzed data is secondary data, taken from the company's
annual report samples. Multiple linear regression techniques were used to
analyze the data. The results showed that the concentration of ownership on
internal shareholders negative effect on the level of accounting conservatism.
The concentration ofexternal ownership have negative effect on the level of
accounting conservatism. The company-specific competencies commissioners,
competence in the field of accounting / finance commissioners and competence of
corporate governance has no effect on accounting conservatism.
Penulis: Ni Made Dwi Ratnadi,
I Gusti Ketut Agung Ulupui
Kode Jurnal: jpakuntansidd160755
