Detail Pengaruh Independensi Dewan Komisaris, Pengetahuan Keuangan Komite Audit, Jumlah Karyawan, Dan Struktur Kepemilikan Publik Terhadap Konservatisme Akuntansi Bibliografi Author: TANIA, SHIRLEEN ; Sulaimin, Vonny (Advisor) Topik: Independence Of Board Commissioner; Financial Knowledge Of Audit Committe; Number Of Employees; Public Ownership Structure; Accounting Conservatism. Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2017     Jenis: Theses - Undergraduate Thesis Fulltext: Shirleen Tania’s Undergraduate Theses.pdf (1.52MB; 92 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6988 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This research aims to determine the relationship and obtain the empirical evidence about the influence between the independence of board directors, financial knowledge of audit committe, the number of employees and the public ownership structure with accounting conservatism. In this research, the data was taken from the companies listed on the Indonesia Stock Exchanges which is a member from LQ45 outside the financial sector for 2013 – 2015 period. The analytical method used for the research is multiple linear regression to test four independent variables. The total sample that being used were 132 data which firstly being tested with descriptive statistical method and classical assumption test. The results showed that the financial knowledge of audit committee variables significantly influence accounting conservatism. That is, the more the number of audit committee members who have the educational background of accounting and/or finance, the financial statements produced will be more conservative. The number of employees also significantly influence the accounting conservatism so that it can be concluded that the greater the number of employees, the more conservative a company’s financial statements. Meanwhile, the commissioners independence variable and the public ownership structure does not significantly influence accounting conservatism. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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