PENGARUH KONSERVATISME AKUNTANSI TERHADAP PENILAIAN EKUITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 – 2017)

Abstract

ABSTRACT
This study was conducted to determine the effect of accounting
conservatism on the assessment of corporate equity with good corporate
governance as a moderating variable. The study was conducted at a
manufacturing company listed on the Indonesia Stock Exchange (BEI).
Determination of sample in this research using purposive sampling method. The
total sample is 32 companies. Data were analyzed using moderate regression
analysis (MRA) analysis.
The result of research shows that accountancy conservatism has
significant effect to company's equity valuation, where moderate variable of
managerial ownership and number of board of commissioner have no significant
effect. In this research also use Moderate Regression Analysis (MRA) to
determine moderation type in moderation variable, while managerial ownership
and number of board of commissioner is not a kindofquasi moderationvariable.
Keywords:Accounting Conservatism, Corporate Equity Assessment, Good
Corporate Governance