PENGARUH KARAKTERISTIK KERAGAMAN ANGGOTA DEWAN TERHADAP KONSERVATISME AKUNTANSI DI PERUSAHAAN JASA SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI DI BURSA EFEK INDONESIA

ADYUNITA, DINI and Robiani, Bernadette and Wahyudi, Tertiarto (2021) PENGARUH KARAKTERISTIK KERAGAMAN ANGGOTA DEWAN TERHADAP KONSERVATISME AKUNTANSI DI PERUSAHAAN JASA SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI DI BURSA EFEK INDONESIA. Master thesis, Sriwijaya University.

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Abstract

This research was aimed to examine the influence of board members’ diversity characteristics of gender, education level, age, and nationality on accounting conservatism. The study was analyzed by using panel data regression analysis method. The samples of this research were 58 service firms in infrastructure, utilities, and transportation sectors registered on the Indonesia Stock Exchange in 2017-2019. The result of the study found out that board members’ diversity chracteristics simultaneously gave a significant influence on accounting conservatism measured by accrual or market basis. Partially, there was a significant influence of diversity of gender, nationally, leverage, and firm size on accounting conservatism measured by accrual basis. Meanwhile, the diversity of education level and age did not give any significant influence on accounting conservatism measured by accrual basis. Besides, there was a significant influence of diversity of gender and leverage on accounting conservatism measured by market performance, and there was no significant influence on the diversity of education level, age, and nationality on accounting conseravtism measured by market performance. Practical implications for investors or potential investors to get additional information related to investment decisions. Publics that are directly related to the promotion of board diversity which improves the quality of accounting and transparency of financial reporting. Creditors will consider making credit decisions to companies. The company can be used in decision making by considering the demographic diversity of the board. Academics can contribute to the development of science, especially in the fields of business and finance.

Item Type:	Thesis (Master)
Uncontrolled Keywords:	konservatisme akuntansi, ukuran akrual, ukuran pasar, gender, tingkat pendidikan, usia, kebangsaan, leverage, ukuran perusahaan
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Ms. DINI ADYUNITA
Date Deposited:	18 Nov 2021 07:02
Last Modified:	18 Nov 2021 07:02
URI:	http://repository.unsri.ac.id/id/eprint/57163

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