?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Pengaruh+Karakteristik+Dewan+Komisaris+Terhadap+Tingkat+Konservatisme+Akuntansi&rft.creator=Tirta+Khairudin%2C+0911031075&rft.subject=+&rft.description=ABSTRAK%0D%0A%0D%0APENGARUH+KARAKTERISTIK+DEWAN+KOMISARIS+TERHADAP+%0D%0ATINGKAT+KONSERVATISME+AKUNTANSI%0D%0A%0D%0A%0D%0AOleh%0D%0A%0D%0ATIRTA+KHAIRUDIN%0D%0A%0D%0A%0D%0A%0D%0APenerapan+akuntansi+yang+konservatif+dalam+laporan+keuangan+perusahaan+berkaitan+dengan+karakteristik+dewan+komisaris.+Karakteristik+dewan+komisaris+tersebut+secara+spesifik+berkaitan+dengan+proporsi+komisaris+independen%2C+ukuran+dewan+komisaris%2C+frekuensi+rapat+dewan+komisaris+dan+komite+audit.+Penelitian+ini+bertujuan+menguji+pengaruh+karakteristik+dewan+komisaris+terhadap+tingkat+konservatisme+akuntansi+pada+perusahaan+manufaktur+bursa+efek+di+Indonesia+Periode+2010-2012.%0D%0APenelitian+ini+mengunakan+sampel+perusahaan+manufaktur.+Sampel+diambil+sebanyak+24+perusahaan+yang+dilakukan+secara+purposive+sampling.+Pengumpulan+data+dilakukan+melalui+dokumentasi.+Data+dianalisis+dengan+menggunakan+analisis+regresi+berganda+dengan+software+SPSS+17.%0D%0A%0D%0AHasil+penelitian+menyebutkan+bahwa+ukuran+dewan+komisaris+dan+frekuensi+rapat+dewan+komisaris+mempunyai+pengaruh+yang+positif+terhadap+terjadinya+tingkat+konservatisme+akuntansi+perusahaan%2C+sedangkan+variabel+proporsi+komisaris+independen+dan+ukuran+komite+audit+tidak+mempunyai+pengaruh+terhadap+terjadinya+tingkat+konservatisme+akuntansi.+%0D%0A%0D%0AKata+kunci%3A+karakteristik+dewan+komisaris%2C+komite+audit%2C+konservatisme+akuntansi.%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0A%0D%0A%0D%0ATHE+INFLUENCE+OF+BOARD+OF+COMMISSIONERS%E2%80%99S+CHARACTERISTICS+FOR+ACCOUNTING+CONSERVATISM+LEVEL%0D%0A%0D%0A%0D%0ABy%0D%0A%0D%0A%0D%0ATIRTA+KHAIRUDIN%0D%0A%0D%0A%0D%0AThis+study+is+aimed+to+examine+the+effect+of+board+characteristics+%0D%0Acommissioner+on+the+level+of+accounting+conservatism.+Characteristics+of+the+commissioners+specifically+related+to+the+independence+commissioners+proportion%2C+commissioner+board+size%2C+frequency+of+board+meetings+and+audit+committee.+This+study+aims+to+examine+the+influence+of+the+characteristics+of+the+commissioners+on+the+level+of+accounting+conservatism+on+manufacturing+companies+in+Indonesia+Stock+Exchange+Period+2010-2012.%0D%0A%0D%0AThis+study+uses+a+sample+of+manufacturing+firms.+Samples+were+taken+as+many+as+24+firms+conducted+by+purposive+sampling.+Data+were+analyzed+using+multiple+regression+analysis+with+SPSS+17.0..%0D%0A%0D%0AThe+study+says+that+the+frequency+of+meetings+of+the+board+of+commissioners+has+a+positive+influence+on+the+level+of+accounting+conservatism+company%2C+while+the+variable+commissioner+board+size%2C+independence+commissioners+proportion+and+audit+committee+size+has+no+effect+on+the+level+of+accounting+conservatism.%0D%0A+%0D%0A%0D%0AKeywords%3A+characteristics+of+the+board+of+commissioners%2C+the+audit+committee%2C+the+accounting+conservatism.%0D%0A%0D%0A&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2014-08-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F4%2FCOVER%2520LUAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F11%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F9%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F10%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F14%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F12%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F13%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F15%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F6%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F5%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F7%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F8%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F16%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F17%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F18%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3922%2F19%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2F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