Pengaruh Good Corporate Governance Dan Intensitas Modal Terhadap Konservatisme Akuntansi
Abstract
The utilization of traditionalism can unquestionably affect monetary revealing issues for an organization. Presently, traditionalism procures the upsides and downsides of its application in an organization. However, it is evident that every business must implement sound corporate governance. Bookkeeping traditionalism can be impacted by administrative possession, autonomous magistrates, review quality, and capital force. Therefore, the goal of this study is to demonstrate whether or not these variables can influence accounting conservatism. This study utilizes a quantitative methodology with the estimation of foreordained factors. The populace incorporates all assembling organizations with purposive testing technique. Using the boostrapping method and the T-test, the research findings were evaluated. The outcomes showed that administrative possession and free chiefs affect bookkeeping traditionalism. While the review council and capital force impact review traditionalism. It is clear from the findings that they are consistent with several previous studies and that not all actors have a significant impact on accounting conservatism.
Keywords: Accounting conservatism, Managerial ownership, Independent commissioner, Audit quality, Capital intensity
References
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Effendi, M. (2009). “The Power Of Good Corporate Governance Teori Dan Implementasinya.” Https://Repo.Iainbatusangkar.Ac.Id/Xmlui/Handle/123456789/25817
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Fitranita, V., & Coryanata, I. (2019). Jurnal Akuntansi. Pengaruh Good Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Real Estate Dan Property, 8(2), 67–76. Https://Ejournal.Unib.Ac.Id/Index.Php/Jurnalakuntansi/Article/View/7594
Gusriandari, W. Dkk. (2022). Jurnal Pundi. Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020, 6(1). File:///C:/Users/User/Downloads/406-1986-2-Pb.Pdf
Hamdani, M. (2016). Semnas Fekon 2016. Good Corporate Governance (Gcg) Dalam Perspektif Agency Theory, 279–283. Https://Core.Ac.Uk/Reader/198236540
Hansen, J. C., Hong, K. P., & Park, S. H. (2018). Accounting Conservatism. A Life Cycle Perspective. Advances In Accounting, 40, 76–88. Https://Www.Sciencedirect.Com/Science/Article/Abs/Pii/S0882611017300056?Via%3dihub
Hartono Dan Abdillah. (2015). Journal. Partial Least Square (Pls) : Alternatif Structural Equation Modeling (Sem) Dalam Penelitian Bisnis, 266. Https://Inlislite.Uin-Suska.Ac.Id/Opac/Detail-Opac?Id=13102
Hertina, N. R., & Z. (2017). Diponegoro Journal Of Accounting. Analisis Penerapan Konservatisme Akuntansi Di Indonesia Dalam Perspektif Positive Accounting Theory, 6(3), 1–10. Https://Ejournal3.Undip.Ac.Id/Index.Php/Accounting/Article/View/19253
Jaya, Et Al. (2019). No Title. Pengaruh Komisaris Independen Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Dengan Konservatisme Akuntansi Sebagai Variabel Intervening, 21(1).
Jensen, M.C.,&Meckling, W. H. (1976). Journal Of Financial Economics. Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure., 3(4), 305–360. Https://Www.Sciencedirect.Com/Science/Article/Pii/0304405x7690026x?Via%3dihub
Kd Sri, Ni. Dan Suryanawa, I. Ketut. (2014). E- Jurnal Akuntansi. Pengaruh Struktur Kepemilikan Manajerial, Leverage, Dan Financial Distress Terhadap Konservatisme Akuntansi, 7(1). Https://Repositori.Unud.Ac.Id/Protected/Storage/Upload/Repositori/8861bc398a22f05b5a1e1a89d615ae19.Pdf
Kieschnick, R.& Shi, W. (2020). Journal Of Business Finance And Accounting. Nonstationarity In The Relationship Between Corporate Governance And Accounting Conservatism. Https://Onlinelibrary.Wiley.Com/Doi/10.1111/Jbfa.12488
Krishnan, G. (2007). No Title.
Kristanti, M. A. A. Dan D. F. T. (2019). Pengaruh Leverage, Profitabilitas, Kepemilikan Manajerial, Intensitas Modal Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi. 6(2), 3399. File:///C:/Users/User/Downloads/Mutia Arum.Pdf
Kurnia, D. Dkk. (2022). Journal Comparative. Pengaruh Good Corporate Governance Dan Leverage Terhadap Manajemen Laba, 2(1). File:///C:/Users/User/Downloads/8407-23614-1-Pb.Pdf
Lafond, R., & Watts, R. L. (2008). Accounting Riview. The Information Role Of Conservatism., 83(2), 447–478. Https://Publications.Aaahq.Org/Accounting-Review/Article-Abstract/83/2/447/2986/The-Information-Role-Of-Conservatism?Redirectedfrom=Fulltext
Mayangsari, S. (2002). Jurnal Riset Akuntansi. Konservatisme Akuntansi, Value Relevance, Dan Discretionary Accruals, 5(3), 291–310. Https://Scholar.Google.Co.Id/Citations?View_Op=View_Citation&Hl=En&User=O9m7w5caaaaj&Citation_For_View=O9m7w5caaaaj:Nmlhsuseqasc
Mohammed, N. F., Ahmed, K., & Ji, X. D. (2017). Asian Review Of Accounting. Accounting Conservatism, Corporate Governance And Political Connections., 25(2), 288–318. Https://Www.Emerald.Com/Insight/Content/Doi/10.1108/Ara-04-2016-0041/Full/Html
Muhson, A. (2022). Journal Smart Pls. Analisis Statistik Dengan Smart Pls. Https://Staffnew.Uny.Ac.Id/Upload/132232818/Pendidikan/Panduan Penggunaan Smartpls.Pdf
Nasr, M. A., & Ntim, C. G. (2018). Corporate Governance (Bingley). Corporate Governance Mechanisms And Accounting Conservatism: Evidence From Egypt. Https://Www.Emerald.Com/Insight/Content/Doi/10.1108/Cg-05-2017-0108/Full/Html
Novitasari, D. (2020). Jurnal Syntax Admiration. Pengaruh Good Corporate Governance Terhadap Konservatisme Akuntansi, 3(10). File:///C:/Users/User/Downloads/Pengaruh Gcg Trhdp Konservatisme Ak.Pdf
Padmawati Dan Fachrurrozie. (2015). Accounting Analysis Journal. Pengaruh Mekanisme Good Corporate Governance Dan Kualitas Audit Terhadap Tingkat Konservatisme Akuntansi, 4(1). Https://Journal.Unnes.Ac.Id/Sju/Index.Php/Aaj/Article/View/7810
Pambudi, J. E. (2017). Competitive Jurnal Akuntansi Dan Keuangan. Pengaruh Kepemilikan Manajerial Dan Debt Covenant Terhadap Konservatisme Akuntansi. Https://Jurnal.Umt.Ac.Id/Index.Php/Competitive/Article/View/109
Putra, I. G. B. N. P., Ag, A. A. P., Purnama, M., & Deny, G. (2019). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi. 18, 41–51.
Ramadona, A. (2016). Journal Article. Pengaruh Struktur Kepemilikan Manajerial, Struktur Kepemilikan Institusional, Ukuran Perusahaan Dan Leverage Terhadap Konservatisme Akuntansi. Aulia Ramadona. Https://Www.Neliti.Com/Publications/186804/Pengaruh-Struktur-Kepemilikan-Manajerial-Struktur-Kepemilikan-Institusional-Ukur
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