PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, RISIKO LITIGASI, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2015-2017)

WIJAYA, ENDRO (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, RISIKO LITIGASI, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to analyze the effect of good corporate governance mechanism, litigation risk and growth opportunities of the with accounting conservatism. The study population manufacturing companies listed in Indonesia Stock Exchange (BEI) in the year 2015-2017, which amounted to 144 companies. Sampling was done by using purposive sampling method and obtained as many as 36 companies. Data were analyzed using multiple linear regression. Which accounting conservatism is measured by book to market ratio, good corporate governance mechanism is measured by total of managerial ownership and total independent commissioner, litigation risk is measured by debt to equity ratio, and growth opportunities is measured by market to book value equity. Dependent variable in this research is accounting conservatism. And independent variable in this study is good corporate governance mechanism, litigation risk and growth opportunities. The results of the study show that the managerial ownership structure does not effect the accounting conservatism, independent commissioner influences the accounting conservatism, litigation risk does not effect the accounting conservatism, and growth opportunities influences the accounting conservatism. This research is according to Nasr and Ntim (2017), Ammy (2016), and Susilo dkk (2014), however this research is contradict to Pratama dkk (2016), and Suryandari dkk (2014). Keyword: good corporate governance mechanism, litigation risk, growth opportunities, accounting conservatism. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance, risiko litigasi, dan growth opportunities terhadap konservatisme akuntansi. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017 yang berjumlah 144 perusahaan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh sebanyak 36 perusahaan. Data di analisa dengan menggunakan Regresi Linier Berganda. Dimana konservatisme akuntansi diukur menggunakan book to market ratio, mekanisme good corporate governance diukur menggunakan jumlah saham kepemilikan manajerial dan jumlah komisaris independen, risiko litigasi diukur menggunakan debt to equity ratio, dan growth opportunities diukur menggunakan market to book value equity. Variabel dependen penelitian ini adalah konservatisme akuntansi dan variabel independen dalam penelitian ini yaitu mekanisme good corporate governance, risiko litigasi, dan growth opportunities. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap konservatisme, komisaris independen berpengaruh terhadap konservatisme akuntansi, risiko litigasi tidak berpengaruh terhadap konservatisme akuntansi dan growth opportunities berpengaruh terhadap konservatisme akuntansi. Penelitian ini sejalan dengan penelitian yang telah dilakukan oleh Nasr dan Ntim (2017), Ammy (2016), dan Susilo dkk (2014), namun tidak sejalan dengan penelitian yang telah dilakukan oleh Pratama dkk (2016), dan Suryandari dkk (2014). Kata kunci : mekanisme good corporate governance, risiko litigasi, growth opportunities, konservatisme akuntansi.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 233
NIM: 43215110131
Uncontrolled Keywords: mekanisme good corporate governance, risiko litigasi, growth opportunities, konservatisme akuntansi.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Nov 2019 06:40
Last Modified: 10 Jan 2020 01:38
URI: http://repository.mercubuana.ac.id/id/eprint/52379

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