?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Diversitas+Manajemen+Puncak+Perusahaan+Dan+Pengaruhnya%0D%0ATerhadap+Tingkat+Penerapan+Akuntansi+Yang+Konservatif+Dalam%0D%0ALaporan+Keuangan+Perusahaan+Teknologi+Di+Indonesia&rft.creator=Abidzar+%2C+Septawandra+Al-Ghifari&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+dilakukan+untuk+mengamati+dan+menganalisis+apa+saja+bentuk%0D%0Akeberagaman+dalam+manajemen+puncak+sebuah+perusahaan+teknologi+dan%0D%0Apengaruhnya+terhadap+penerapan+akuntansi+yang+konservatif+dalam+laporan%0D%0Akeuangan%2C+sesuai+dengan+teori+eselon+atas.+Sampel+yang+digunakan+terdiri%0D%0Adari+perusahaan+teknologi+di+Bursa+Efek+Indonesia+dengan+periode%0D%0Apenelitian+dimulai+tahun+2020+hingga+2023.+Penelitian+ini+menggunakan%0D%0Ametode+kuantitatif+deskriptif..+Penelitian+ini+menggunakan+data+sekunder%2C%0D%0Atermasuk+tingkat+partisipasi+wanita+dalam+kepemimpinan+organisasi%2C+tingkat%0D%0Alatar+belakang+pendidikan+ekonomi+dan+bisnis+dalam+kepemimpinan%0D%0Aorganisasi%2C+usia%2C+dan+tingkat+konservatisme+akuntansi+dari+laporan+tahunan%0D%0Adan+laporan+keuangan+perusahaan+yang+menajdi+sampel+serta+terdaftar+di%0D%0ABursa+Efek+Indonesia.+Metode+pengambilan+sampel+yang+digunakan+adalah%0D%0Apurposive+sampling%2C+menghasilkan+sampel+sebanyak+44+sampel+yang%0D%0Aberasal+dari+11+perusahaan.+Teknik+analisis+data+yang+digunakan+dalam%0D%0Apenelitian+ini+adalah+Regresi+Linier+Berganda.+Temuan+empiris+dari%0D%0Apenelitian+ini+menunjukkan+bahwa+dari+ketiga+variabel+x+yang+diuji+hanya%0D%0Alatar+belakang+pendidikan+yang+memiliki+pengaruh+secara+positif+terhadap%0D%0Atingkat+penerapan+akuntansi+yang+konservatif+dalam+laporan+keuangan%0D%0Aperusahaan+teknologi.+Untuk+tingkat+partisipasi+wanita+dan+usia+nyatanya%0D%0Atidak+memiliki+pengaruh+terhadap+tingkat+penerapan+akuntansi+yang%0D%0Akonservatif+pada+laporan+keuangan+perusahaan.%0D%0AKata+Kunci%3A+Konservatisme%2C+Karakteristik+Manajer%2C+Teori+Eselon%0D%0ATingkat+Atas%2C+Perusahaan+teknologi%0D%0A%0D%0AThis+study+was+conducted+to+observe+and+analyze+the+forms+of+diversity+in%0D%0Atop+management+of+a+technology+company+and+its+influence+on+conservative%0D%0Aaccounting+standards+in+financial+statements%2C+in+accordance+with+the+upper%0D%0Aechelon+theory.+The+sample+used+consists+of+technology+companies+on+the%0D%0AIndonesia+Stock+Exchange+with+a+research+period+starting+from+2020+to%0D%0A2023.+This+study+uses+a+quantitative+descriptive+method.+This+study+uses%0D%0Asecondary+data%2C+including+the+level+of+female+participation+in+organizational%0D%0Aleadership%2C+the+level+of+economic+and+business+educational+background+in%0D%0Aorganizational+leaders%2C+age%2C+and+the+level+of+accounting+conservatism+from%0D%0Athe+annual+reports+and+financial+statements+of+companies+that+are+samples%0D%0Aand+listed+on+the+Indonesia+Stock+Exchange.+The+sampling+method+used+is%0D%0Apurposive+sampling%2C+resulting+in+a+sample+of+44+samples+from+11+companies.%0D%0AThe+data+analysis+technique+used+in+this+study+is+Multiple+Linear+Regression.%0D%0AThe+empirical+findings+of+this+study+indicate+that+of+the+three+x+variables%0D%0Atested%2C+only+educational+background+has+a+positive+effect+on+the+level+of%0D%0Aconservative+accounting+implementation+in+the+financial+statements+of%0D%0Atechnology+companies.+The+level+of+female+participation+and+age+actually%0D%0Ahave+no+effect+on+the+level+of+conservative+accounting+standards+in+the%0D%0Acompany's+financial+statements.%0D%0AKeywords%3A+Conservatism%2C+Manager%E2%80%99s+Characteristic%2C+Upper+Echelons%0D%0ATheory%2C+and+Technology+Compani&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-08-30&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84778%2F1%2FSkripsi_Abidzar-2-3%2520-%2520Abidzar%2520Septawandra%2520Al-Ghifari.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84778%2F2%2FSkripsi_Abidzar-1-63%2520-%2520Abidzar%2520Septawandra%2520Al-Ghifari.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84778%2F3%2FSkripsi_Abidzar%2520%2528tanpa%2520pembahasan%2520dan%2520lampiran%2529%2520-%2520Abidzar%2520Septawandra%2520Al-Ghifari.pdf&rft.identifier=++Abidzar+%2C+Septawandra+Al-Ghifari++(2024)+Diversitas+Manajemen+Puncak+Perusahaan+Dan+Pengaruhnya+Terhadap+Tingkat+Penerapan+Akuntansi+Yang+Konservatif+Dalam+Laporan+Keuangan+Perusahaan+Teknologi+Di+Indonesia.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F84778%2F