?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PROPORSI+DEWAN+KOMISARIS+INDEPENDEN%2C%0D%0ASTRUKTUR+KEPEMILIKAN+MANAJERIAL%2C+GROWTH+OPPORTUNITY%2C%0D%0ADAN+PENSIUN+CEO+TERHADAP+KONSERVATISME+AKUNTANSI%0D%0A(Studi+Empiris+pada+Perusahaan+Badan+Usaha+Milik+Negara+yang+Terdaftar%0D%0A%0D%0Adi+Bursa+Efek+Indonesia+Periode+2016-2019)&rft.creator=JORDAN+BIMANDAMA%2C+1711031082&rft.subject=330+Ekonomi&rft.description=The+purpose+of+this+research+is+to+examine+and+analyze+the+effect+of+the+variable%0D%0Aproportion+of+independent+commissioners%2C+managerial+ownership+structure%2C+growth%0D%0Aopportunity%2C+and+CEO+retirement+on+accounting+conservatism.+The+population+in%0D%0Athis+research+are+State-Owned+Enterprises+listed+on+the+Indonesia+Stock+Exchange%0D%0A(IDX)+for+the+2016-2019+period.+Sampling+used+the+saturated+sampling+method%0D%0A(census)%2C+where+all+population+members+were+used+as+samples+so+that+the+number%0D%0Aof+pieces+obtained+was+20+enterprises.+This+research+uses+secondary+data+obtained%0D%0Afrom+the+Indonesia+Stock+Exchange+(IDX)+website+and+the+company's+official%0D%0Awebsite+in+the+form+of+annual+reports.+Data+collection+techniques+are+using+the%0D%0Adocumentation+method.+Data+analysis+used+multiple+linear+regression+analysis+with%0D%0ASPSS+20+as+an+analytical+tool.+The+results+showed+that+the+variable+proportion+of%0D%0Aindependent+commissioners%2C+managerial+ownership+structure%2C+and+growth%0D%0Aopportunity+did+not+affect+accounting+conservatism.+In+contrast%2C+the+CEO+retirement%0D%0Avariable+had+a+significant+adverse+effect+on+accounting+conservatism.%0D%0A%0D%0AKeywords%3A+Accounting+conservatism%2C+proportion+of+independent+commissioners%2C%0D%0Amanagerial+ownership+structure%2C+growth+opportunity%2C+and+CEO+retirement.%0D%0ATujuan+dari+penelitian+ini+adalah+untuk+menguji+dan+menganalisis+pengaruh+variabel%0D%0Aproporsi+dewan+komisaris+independen%2C+struktur+kepemilikan+manajerial%2C+growth%0D%0Aopportunity%2C+dan+pensiun+CEO+terhadap+konservatisme+akuntansi.+Populasi+dalam%0D%0Apenelitian+ini+adalah+perusahaan+Badan+Usaha+Milik+Negara+yang+terdaftar+di+Bursa%0D%0AEfek+Indonesia+(BEI)+periode+2016-2019.+Pengambilan+sampel+menggunakan%0D%0Ametode+sampling+jenuh+(sensus)%2C+yaitu+seluruh+anggota+populasi+digunakan+sebagai%0D%0Asampel+sehingga+jumlah+sampel+yang+diperoleh+sebanyak+20+perusahaan.+Penelitian%0D%0Aini+menggunakan+data+sekunder+yang+diperoleh+dari+situs+web+Bursa+Efek+Indonesia%0D%0A(BEI)+dan+situs+web+resmi+milik+perusahaan+berupa+laporan+tahunan.+Teknik%0D%0Apengumpulan+data+dilakukan+menggunakan+metode+dokumentasi.+Analisis+data%0D%0Amenggunakan+analisis+regresi+linear+berganda+dengan+SPSS+20+sebagai+alat+analisis.%0D%0AHasil+penelitian+menunjukkan+bahwa+variabel+proporsi+dewan+komisaris%0D%0Aindependen%2C+struktur+kepemilikan+manajerial%2C+dan+growth+opportunity+tidak%0D%0Aberpengaruh+terhadap+konservatisme+akuntansi.+Sebaliknya%2C+variabel+pensiun+CEO%0D%0Aberpengaruh+negatif+signifikan+terhadap+konservatisme+akuntansi.%0D%0A%0D%0AKata+Kunci%3A+Konservatisme+akuntansi%2C+proporsi+dewan+komisaris+independen%2C%0D%0Astruktur+kepemilikan+manajerial%2C+growth+opportunity%2C+dan+pensiun+CEO.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60425%2F1%2FJORDAN%2520BIMANDAMA_ABSTRAK%2520-%2520Jordan%2520Bimandama.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60425%2F3%2FJORDAN%2520BIMANDAMA_SKRIPSI%2520FULL%2520-%2520Jordan%2520Bimandama.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60425%2F2%2FJORDAN%2520BIMANDAMA_SKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Jordan%2520Bimandama.pdf&rft.identifier=++JORDAN+BIMANDAMA%2C+1711031082++(2021)+PENGARUH+PROPORSI+DEWAN+KOMISARIS+INDEPENDEN%2C+STRUKTUR+KEPEMILIKAN+MANAJERIAL%2C+GROWTH+OPPORTUNITY%2C+DAN+PENSIUN+CEO+TERHADAP+KONSERVATISME+AKUNTANSI+(Studi+Empiris+pada+Perusahaan+Badan+Usaha+Milik+Negara+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2016-2019).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F60425%2F