Analisis Pengaruh Tata Kelola Perusahaan dan Koneksi Politik terhadap Konservatisme Akuntansi

Desanti, Ezry (2019) Analisis Pengaruh Tata Kelola Perusahaan dan Koneksi Politik terhadap Konservatisme Akuntansi. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan untuk mengetahui mengenai pengaruh koneksi politik dan tata kelola perusahaan terhadap konservatisme akuntansi pada perusahaan non finansial yang terdaftar di Bursa Efek Indonesia (BEI). Konservatisme akuntansi dipilih sebagai variabel dependen pada penelitian ini, sedangkan ukuran dewan, komisaris independen, komite audit, kualitas audit, kepemilikan manajerial, kepemilikan institusional, koneksi politik sebagai variabel independen. Penelitian ini juga menggunakan variabel kontrol yaitu ukuran perusahaan, leverage, dan rasio pasar. Data pada penelitian ini menggunakan 625 data, yaitu perusahaan non finansial tahun 2013 – 2017. Metode pemilihan sampel yang dipakai ialah metode purposive sampling. Program yang digunakan dalam pengujian data adalah SPSS versi 21 dan E-views versi 10. Ukuran dewan, komisaris independen, komite audit, kualitas audit, kepemilikan manajerial, kepemilikan institusional, koneksi politik, ukuran perusahaan, dan leverage mendapatkan hasil tidak berpengaruh terhadap konservatisme akuntansi. Rasio pasar mendapatkan hasil signifikan positif terhadap konservatisme akuntansi. ********************************************************************** This research was conducted to determine the effect of political connections and corporate governance on accounting conservatism in non-financial companies listed on the Indonesia Stock Exchange. Accounting conservatism was chosen as dependent variable while board size, board independent, audit committee, audit quality, managerial ownership, institutional ownership, and political connection as independent variable. Firm size, leverage, and market to book ratio as control variable in this research. This research use 625 of data that is non financial companies in 2013 – 2017. The sample selection method used is the purposive sampling method. The software used in testing data is SPSS version 21 and E-views version 10. board size, board independen, audit committee, audit quality, managerial ownership, institutional ownership, political connection, firm size, and leverage has no significant on accounting conservatism. Market to book ratio has significant positive on accounting conservatism.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Corporate governance, political connection, accounting conservatism
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 09:39
Last Modified: 05 Oct 2020 07:35
URI: http://repository.uib.ac.id/id/eprint/1898

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