Tirta Khairudin, 0911031075 (2014) Pengaruh Karakteristik Dewan Komisaris Terhadap Tingkat Konservatisme Akuntansi. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
ABSTRAK PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP TINGKAT KONSERVATISME AKUNTANSI Oleh TIRTA KHAIRUDIN Penerapan akuntansi yang konservatif dalam laporan keuangan perusahaan berkaitan dengan karakteristik dewan komisaris. Karakteristik dewan komisaris tersebut secara spesifik berkaitan dengan proporsi komisaris independen, ukuran dewan komisaris, 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. Penelitian 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. Hasil penelitian menyebutkan bahwa ukuran dewan komisaris dan frekuensi rapat dewan komisaris mempunyai pengaruh yang positif terhadap terjadinya tingkat konservatisme akuntansi perusahaan, sedangkan variabel proporsi komisaris independen dan ukuran komite audit tidak mempunyai pengaruh terhadap terjadinya tingkat konservatisme akuntansi. Kata kunci: karakteristik dewan komisaris, komite audit, konservatisme akuntansi. ABSTRACT THE INFLUENCE OF BOARD OF COMMISSIONERS’S CHARACTERISTICS FOR ACCOUNTING CONSERVATISM LEVEL By TIRTA KHAIRUDIN This study is aimed to examine the effect of board characteristics commissioner on the level of accounting conservatism. Characteristics of the commissioners specifically related to the independence commissioners proportion, commissioner board size, 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. This 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.. The study says that the frequency of meetings of the board of commissioners has a positive influence on the level of accounting conservatism company, while the variable commissioner board size, independence commissioners proportion and audit committee size has no effect on the level of accounting conservatism. Keywords: characteristics of the board of commissioners, the audit committee, the accounting conservatism.
| Item Type: | Other |
|---|---|
| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 580288 . Digilib |
| Date Deposited: | 13 Oct 2014 02:56 |
| Last Modified: | 13 Oct 2014 02:56 |
| URI: | http://digilib.unila.ac.id/id/eprint/3922 |
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