Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/32465
Title: The Effect Of Good Corporate Governance, Growth Opportunities And Sales Growth To Accounting Conservatism (Empirical Study On LQ 45 Companies Listed In Indonesia Stock Exchange)
Authors: Siti Humaeroh
Advisors: Hepi Prayudiawan
Keywords: Good Corporate Governance, Independent Commissioner, Managerial Ownership, Growth Opportunities, Sales Growth and Accounting Conservatism
Issue Date: 5-Sep-2016
Abstract: Tujuan penelitian ini adalah untuk memberikan bukti secara empiris pengaruh Good Corporate Governance yang diproksikan oleh Independent Commissioner dan Managerial Ownership, Growth opportunities dan Sales Growth terhadap Konservatisme Akuntansi. Populasi penelitian adalah perusahaan yang tercatat di Bursa Efek Indonesia. Sample penelitian adalah perusahaan LQ 45 yang tercatat di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode purposive sampling dengan sample sebanyak 21 perusahaan untuk periode 2011 sampai dengan 2014. Metode analisis data menggunakan regresi linier berganda menggunakan SPSS Versi 17. Variabel independen dalam penelitian ini adalah Good Corporate Governance yang diproksikan oleh Komisaris Independen dan Kepemilikan Manajerial, Kesempatan Tumbuh dan Pertumbuhan Penjualan dan variabel dependennya adalah Konservatisme Akuntansi. Hasil penelitian menunjukkan bahwa Kesempatan Tumbuh dan Pertumbuhan Penjualan berpengaruh positif signifikan terhadap Konservatisme Akuntansi. Sedangkan Good Corporate Governance yang diproksikan oleh Komisaris Independen dan Kepemilikan Manajerial tidak berpengaruh terhadap Konservatisme Akuntansi.The population of the research areshares listed on Indonesian Stock Exchange. The sample are LQ 45 companies listed in Indonesian Stock Exchange. The sampling method is purposive sampling that were sampled are 21 companies for the period from 2011 to 2014. Methods used of data analysis was multiple regression analysis using SPSS version 17. Independent Variables of the researchareGood Corporate Governance proxied by Independent Commissioner and Managerial Ownership, Growth opportunities and Sales Growth and Dependent Variables of the research is Accounting Conservatism. The results showed that Growth Opportunities and Sales Growth had positive and significantly effect on Accounting Conservatism. While Good Corporate Governance proxied by Independent Commissioner and Managerial Ownership had no effect on Accounting Conservatism.
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/32465
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