Skripsi

BOARD CHARACTERISTIC AND ACCOUNTING CONSERVATISM NON-FINACIAL COMPANY IN INDONESIA DURING 2021-2023

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Penilaian

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This study aims to examine the effect of board characteristics on accounting conservatism. The subjects of this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study used a purposive sampling method, with a sample size of 198 companies over a three-year period, resulting in a total of 594 observations. The independent variables were board independence, busy board, board gender diversity, board ethnicity, and board financial expertise. The dependent variable was accounting conservatism. This study employed a quantitative approach with secondary data. Panel data regression analysis was used with STATA version 17. The results showed that board independence and ethnicity had a significant positive effect on accounting conservatism, while busy board, board gender diversity, and board financial expertise did not significant on accounting conservatism

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Availability

Inventory Code	Barcode	Call Number	Location	Status
	T99884	T1835022025		Available

Detail Information

Series Title

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Call Number

T1835022025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvii, 73 hlm.; ilus,; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi keuangan dan pelaporan keuangan

Specific Detail Info

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Statement of Responsibility

SEPTA

Other version/related

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