sparta, sparta (2022) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI PADA BANK UMUM KONVENSIONAL GO PUBLIC SEBELUM DAN SEMASA PANDEMI COVID-19. S1 thesis, STIE Indonesia Banking School.
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Abstract
This study aims to analyze the effect of good corporate governance on accounting conservatism. Accounting conservatism in this study was measured using the total accrual calculation. The population in this study are conventional commercial banks listed on the Indonesia Stock Exchange in 2017-2021. This research sample selection method used purposive sampling method, in order to obtain a sample of 25 companies. The analytical tool used for testing is multiple linear regression which previously had to pass the classical assumption test. The partial test results show that institutional ownership, managerial ownership, independent commissioners, and audit committees have no effect on accounting conservatism.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Good Corporate Governance, Accounting Conservatism |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 17 Aug 2022 10:29 |
| Last Modified: | 17 Aug 2022 10:39 |
| URI: | http://repository.ibs.ac.id/id/eprint/5118 |
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