Accounting Conservatism dan Ownership Concentration Dengan Menggunakan Accrual-Based: Fakta Dari Indonesia

Anita, Anita (2012) Accounting Conservatism dan Ownership Concentration Dengan Menggunakan Accrual-Based: Fakta Dari Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The objective of this research is to investigate the effect of ownership concentration as part of corporate governance to accounting conservatism in financial reporting for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2006 to 2010. This research used accrual-based measurement for accounting conservatism. The statistical methods that used in this research is multiple regression method. Independent variables are insiders substantial shareholders and outsiders substantial shareholders while the dependent variable is accounting conservatism. Included control variables in this research are board independence composition, board size, type of auditor, sales growth, firm size, profitability and leverage. This research used 172 sample of companies listed with purposive sampling. The results show that insiders substantial shareholders has a negative effect to accounting conservatism. Outsiders substantial shareholders is a excluded variable in this research. Control variable board independent composition, board size, sales growth, profitability and leverage have a positive effect to accounting conservatism while type of auditor and firm size have a negative effect to accounting conservatism. The effects of these independent and control variables to the dependent variable is 22,8 %. Keywords: Ownership Concentration and Accounting Conservatism.

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