AnalisisFaktor-Faktor Yang Mempengaruhi Konservatisme Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia

Yati, Meriah (2012) AnalisisFaktor-Faktor Yang Mempengaruhi Konservatisme Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This research aims to analyze the effect of corporate governance mechanisms and earnings management on conservatism. The independent variable is corporate governance mechanisms, measured by independent parties outside directors on the board, percentage of institutional ownership, ownership centralization, free float and auditor type. The earnings management is measured by total accruals, discretionary accruals and non-discretionary accuals. The dependent variable is non-operating accruals, used as a measure of conservatism. There is a control variable in this research, which are measured by size, cash flow from operating activities and financial leverage. This research uses a sample of 80 companies listed in the Indonesian Stock Exchange (IDX) for the period of 2006 to 2010, which are selected by using purposive sampling method. This research is a basic research and comparative causal research. The statistical method that is used in this study is multiple regression method. The findings of this research show that ownership centralization, free float, total accruals and non-discretionary accruals, have significant effects on conservatism. Independent parties outside directors on the board, percentage of institutional ownership, auditor type and discretionary accruals, do not have significant effects on conservatism. The control variable, size and cash flow from operating activities, have significant effects on conservatism, while leverage does not have a significant effect on conservatism. Keywords: conservatism, independent parties outside directors, percent of institutional ownership, ownership centralization, free float, auditor type, total accruals, discretionary accruals, non-discretionary accruals, size, cash flow from operating activities and leverage.

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