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

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