PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS TERHADAP KONSERVATISME AKUNTANSI DI SEKTOR PERBANKAN YANG TERDAFTAR DI BEI 2010-2013 | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS TERHADAP KONSERVATISME AKUNTANSI DI SEKTOR PERBANKAN YANG TERDAFTAR DI BEI 2010-2013


Pengarang

Muhammad Reva Fahrezi - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

1001103010116

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Subject
-
Kata Kunci
-
Penerbit

Banda Aceh : Universitas Syiah Kuala., 2015

Bahasa

Indonesia

No Classification

-

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The objectives of this research are to examine (1) the effect of quality audit, managerial ownership, and bord of commissioners on accounting conservatism, and (2) the effect of quality audit, managerial ownership, and bord of commissioners partially on accounting conservatism.
The method used in this research is purposive sampling method. The sample of this research is banking company listed in Indonesia Stock Exchange during 2010 until 2013. The analysis method used in the research is multiple linear regression.
The result of this research are (1) quality audit, managerial ownership, and bord of commissioners simultaneously have an effect on accounting conservatism, (2) quality audit and managerial ownership partially have not affect accounting conservatism. Board of commissioners have an affect significan on accounting conservatism

Keywords: quality audit, managerial ownership, bord of commissioners, accounting conservatism

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