Skripsi

PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN TERHADAP KONSERVATISME AKUNTANSI

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Penilaian

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This research aims to empirically examine the effect of board of directors characteristics and ownership concentration on accounting conservatism. The characteristics of the board of directors were analyzed by considering female board members and financial expertise. The population in this study consists of financial sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The purposive sampling result indicates that there were 252 company-years to be observed, but 13 data points were eliminated due to outlier test, resulting in 239 overall samples. The data analysis technique used is panel data regression using STATA 17. Based on the results of the Common Effect Model (CEM) with additional robust treatment, female board of directors and financial expertise of the board of directors have a positive effect on accounting conservatism while ownership concentration has a negative effect on accounting conservatism.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407001771	T141532	T1415322024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1415322024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2024

Collation

xix, 60 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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