<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
<> <http://xmlns.com/foaf/0.1/primaryTopic> <http://digilib.unila.ac.id/id/eprint/54906> .
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<http://digilib.unila.ac.id/id/eprint/54906> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Article> .
<http://digilib.unila.ac.id/id/eprint/54906> <http://purl.org/dc/terms/title> "FAKTOR FAKTOR YANG MEMPENGARUHI EKSISTENSI \r\nPRAKTIK KONSERVATISME AKUNTANSI SETELAH\r\nIMPLEMENTASI IFRS "^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/54906> <http://purl.org/ontology/bibo/abstract> "Konservatisme  akuntansi  merupakan  prinsip  kehati-hatian  yang  mengakui  laba  dan \r\naktiva  lebih  lambat  dan  mengakui  beban  dan  hutang  lebih  cepat.  Penelitian  ini \r\nmenguji  apakah  terdapat  pengaruh  leverage,  ukuran  perusahaan,  pendidikan  dewan \r\nkomisaris,  dan  frekuesi  rapat  komite  audit  terhadap  konservatisme  akuntansi  pada \r\nperusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2017. Penentuan sampel dilakukan dengan teknik  purposive sampling  dan didapat 28 \r\nperusahaan  manufaktur  sehingga  total  sampel  yang  diperoleh  sebanyak  140  annual \r\nreport  perusahaan manufaktur.  Metode analisis  data  yang  digunakan  adalah  regresi \r\nliner berganda.\r\nHasil  pengujian  hipotesis  menunjukkan  leverage,  ukuran  perusahaan,  dan  rapat \r\nkomite audit berpengaruh signifikan terhadap konservatisme akuntansi ukuran akrual \r\ndan  konservatisme  ukuran  nilai  pasar  sedangkan  variabel  pendidikan  dewan \r\nkomisaris  tidak  berpengaruh  signifikan  terhadap  konservatisme  ukuran  akrual \r\nmaupun ukuran nilai pasar.  Selain itu  penelitian ini menggunakan dua proksi ukuran \r\nkonservatisme  yang  berbeda  menemukan  bukti  yang  tidak  konsisten  pada  variabel \r\nfrekuensi  rapat  komite audit terhadap  konservatism e.  Oleh  karena  itu  penelitian  ini \r\ndisimpulkan  bahwa  pengaruh  frekuensi  rapat  komite  audit  akan  sangat  dipengaruhi \r\noleh ukuran konservatisme yang digunakan. \r\nKata Kunci : Konservatisme Akuntansi, Implementasi IFRS,  Leverage,  Ukuran \r\nPerusahaan, Pendidikan Dewan Komisaris, Frekuensi Rapat Komite Audit.\r\n\r\nAccounting  Conservatism  is  a  prudent  principle  of  recognizing  income  and  assets \r\nslowly  and  recognizing  the  expense  and liabilities  fast.  This  research examines  the \r\ninfluence of leverage, firm size, education of board commissioner, and frequency of \r\naudit  committee  meeting  on  accounting  conservatism  on  manufacturing  companies \r\nlisted in Indonesia Stock Exchange year period 2013 -2017. The sampling technique \r\nwas  conducted  with  purposive  sampling  and  obtained  28  manufacturing  company \r\nproviding a sample of 140 annual reports obtained by the manufacturing company. \r\nThe data analysis method used multiple linear regression.\r\nThe results of the hypothesis test were that leverage, firm size and frequency of audit \r\ncommittee meeting affected to conservatism measured by accrual and conservatism \r\nmeasured  by  book  to  market  ratio  while  the education  of  board  commissioners  did \r\nnot  significantly  affect  to  conservatism  measured  by  accrual  and  conservatism \r\nmeasured by book to market ratio. Other than that, this research used two different \r\nproxy measure conservatism found evidence inconsistent in the va riable frequency of \r\naudit  committee  meetings  against  conservatism.  Therefore,  this  research  concluded \r\nthat the effect frequency of audit committee meeting will be greatly affected by the \r\nmeasure of conservatism used.\r\nKeywords:  Accounting  Conservatism,  IFRS  Implementation,  Leverage,  Firm \r\nSize,  Education  of  Commissioner  Board,  Frequency  of  Audit  Committee \r\nMeeting."^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/54906> <http://purl.org/dc/terms/date> "2019" .
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