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

ROMADHON, MUHAMMAD FARHAN and Novriansa, Agil (2025) BOARD CHARACTERISTIC AND ACCOUNTING CONSERVATISM NON-FINACIAL COMPANY IN INDONESIA DURING 2021-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

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

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Board Characteristic, Accounting Conservatism, Non-Financial Company
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Farhan Romadhon
Date Deposited:	03 Sep 2025 01:49
Last Modified:	03 Sep 2025 01:49
URI:	http://repository.unsri.ac.id/id/eprint/183502

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