TINGKAT KONSERVATISME AKUNTANSI DI INDONESIA DAN HUBUNGANNYA DENGAN KARAKTERISTIK DEWAN KOMISARIS SEBAGAI SALAH SATU MEKANISME CORPORATE GOVERNANCE (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

Abstract

ABSTRACT
This research is conducted with the purpose of: 1) To determine the
influence of the independence of the commissioner, share ownership by
commissioners and board of commissioner size, audit committee on the level of
accounting conservatism simultaneously. 2) To determine the influence of the
independence of the commissioner, share ownership by commissioners and board
of commissioner size, audit committee on the level of accounting conservatism
partially.
The population used in this study are all LQ45 companies listed on the
Indonesia Stock Exchange (BEI) in 2013-2015. Sample selection using purposive
sampling. Based on the criteria, obtained 25 companies that become samples in
this study. The method used in this study using multiple linear regression method.
Based on the results of the analysis can be put forward several
conclusions as follows: 1) F test results measured by the size of accruals and
measured by market value indicates that the independent variables simultaneously
or together significantly (tangible) to the dependent variable. 2) The result of t
test is measured by accrual size indicates that for independent variable
Independence of the board of commissioners partially significant influence to
variable Conservatism with accrual sizes, whereas for variable managerial
ownership, The size of the board of commissioners, audit committee, Institutional
ownership, laverage and Company size partially no effect to variable
Conservatism with accrual sizes. 3) The result of t test with market size indicates
that the independent variables Conservatism with accrual sizes, The size of the
board of commissioners, and laverage are partially significant to Conservatism
with market size, while managerial ownership, audit committee, Institutional
ownership, and Company size variables do not have an effect on Conservatism
with market size.
Keyword : independence of the commissioner, share ownership by commissioners
and board of commissioner size, audit committee, accounting conservatism