PENGARUH TINGKAT KESULITAN KEUANGAN, MEKANISME GOOD CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI (Studi Kasus Pada Perusahaan Properti dan Real Estate tahun 2009 – 2011)
ABSTRACT: This study aims to
examine the effect of the level of financial distress,corporate governance
mechanisms and the quality of public accounting firmsto accounting
conservatism. Accounting conservatism is the dependentvariable in this study is
measured by the size of the accrual. Independentvariables measured include
levels of financial distress, managerialownership,institutional ownership, the
proportion of independent board, board size, audit committees, the number of
partners who have permissionaccountants and public accounting firms size. The
control variables in thisstudy are firm size and leverage.
The populationof thisresearchis a property companylistedinIndonesia Stock
Exchange (IDX) in 2009 to 2011. The total study sample was 31companies
determined through purposive sampling. Useful analysis of data isdone with the
classical assumption and hypothesis testing with multiplelinear regression
method. The results of this study indicate that board size and firm size
control variable positive influence on conservatism.
Institutional ownership, audit committees and the quality of the public accounting
firm based partner who has a negative effect on accountant license
conservatism. For the level of financial difficulty, managerial ownership, the
proportion of independent board, the size of the firm and the control variables
do not leverage positive influence on conservatism.
Keywords: conservatism,
accrual, corporate governance, financial difficulty level, managerial
ownership, the proportion of independent board, board size, institutional
ownership, audit committees, the number of partners who have permission
accountants and public accounting firms size
Penulis: Frida Putri Novianti,
Astohar Astohar
Kode Jurnal: jpmanajemendd170404
