Pengaruh Komisaris Independen, Komite Audit, Leverage Terhadap Konservatisme Akuntansi (studi Empiris Pada Perusahaan BUMN Non Keuangan di BEI Tahun 2017)

Kurniawan, Alrasyid (2019) Pengaruh Komisaris Independen, Komite Audit, Leverage Terhadap Konservatisme Akuntansi (studi Empiris Pada Perusahaan BUMN Non Keuangan di BEI Tahun 2017). Other thesis, Universitas Islam Riau.

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Abstract

This research aims to know the influence of the independent Commissioners, audit committee, and leverage against conservatism in accounting at the STATEOWNED company nonkeuangan registered in BEI year 2017. This research uses the 16 companies STATE-OWNED ENTERPRISES registered a consistent nonkeuangan in Indonesia stock exchange year 2017 are taken using the method of census. Technical analysis data used are descriptive statistics, classic assumption test, test test, autocorrelation, normality test heteroskedastisitas test multikolinieritas, multiple linear regression models, and test hypotheses is performed using the program SPSS version 21.0. Results of research partially independent Commissioner showed that a positive effect towards conservatism in accounting, audit committee does not have an effect on conservatism in accounting. As well as the Leveraged effect negatively to accounting conservatism. Simultaneously, the results showed that independent Commissioners, audit committee, and the leverage effect significantly to accounting conservatism.

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