PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN,LEVERAGE, DAN PROFITABILITAS TERHADAP TINGKAT KONSERVATISME AKUNTANSI PADA INDUSTRI PERBANKAN
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

AFFIANTI, DIANITA

Subject

657.042 - FINANCIAL ACCOUNTING 

Datestamp

2017-10-20 06:31:53 

Abstract :
This study aimed to examine the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level. The population use in this study are all banking industry companies listed on the stock exchange (BEI) 2008-2015 who report good ccorporate governance completely. The sampling technique use in this research is purposive sampling. There are 18 companies that qualified as sample. Data analysis method used is multiple linier regression analysis using SPSS 23 program for windows, where the significance level use was 0.05. The result show that good corporate governance and firm size have no significant effect on accounting conservatism level. Meanwhile, leverage and profitability have significant effect on accounting conservatism level. Keyword: Accounting Conservatism, Good Corporate Governance, Firm Size, Leverage and profitability. 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB 1.pdf
BAB 2.pdf
BAB 3.pdf
BAB 4.pdf
BAB 5.pdf
LAMPIRAN.pdf