PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN TERHADAP KONSERVATISME AKUNTANSI

PUTRI, DAFFA HANIFAH HANAKA and Khamisah, Nur (2024) PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN TERHADAP KONSERVATISME AKUNTANSI. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Konservatisme Akuntansi, Dewan Direksi Wanita, Keahlian Keuangan Dewan Direksi, Konsentrasi Kepemilikan
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Daffa Hanifah Hanaka Putri
Date Deposited:	15 Mar 2024 02:26
Last Modified:	15 Mar 2024 02:26
URI:	http://repository.unsri.ac.id/id/eprint/141532

Available Versions of this Item

• PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN TERHADAP KONSERVATISME AKUNTANSI. (deposited 15 Mar 2024 02:26) [Currently Displayed]
  • PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN TERHADAP KONSERVATISME AKUNTANSI. (deposited 18 Mar 2024 02:50)

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