ANALISIS FAKTOR-FAKTOR GOOD CORPORATE GOVERNANCE YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI

EVITA BINTANG TIMUR, 12403193130 (2023) ANALISIS FAKTOR-FAKTOR GOOD CORPORATE GOVERNANCE YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI. [ Skripsi ]

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Abstract

The purpose of this research is to identify the mechanisms of good corporate governance and corporate financial distress that affect accounting conservatism. All state-owned companies listed on the Stock Exchange in Indonesia for the 2019-2021 fiscal year are 23 companies which are the scope of this study. Purposive sampling is the sampling technique applied in this study. From the analysis of 36 units, 12 companies were considered standard. The data analysis methodology involves multiple regression analysis using the SPSS application. The results of the study show that institutional ownership, independent commissioners, audit committees, and financial distress have a significant effect on accounting conservatism in assessment. In contrast, managerial ownership has no significant impact on conservative assumptions. The results of the study simultaneously show that each variable is correlated with the assumption of conservatism. Subsequent analyzes can incorporate other variables related to good corporate governance to provide more mixed results. Keyword: Accounting Conservatism, Audit Committees, Financial Distress, Independent Commissioners, Instutsional Ownership, Manajerial Ownership

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