PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Real Estate and Property Yang Terdaftar di Bursa Efek Indonesia)

SALSABILLA, YOVITA AULIA (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Real Estate and Property Yang Terdaftar di Bursa Efek Indonesia). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

[img]
Preview
Text
YOVITA AULIA SALSABILLA_COVER.pdf

Download (1MB) | Preview
[img]
Preview
Text
YOVITA AULIA SALSABILLA_BAB I.pdf

Download (1MB) | Preview
[img]
Preview
Text
YOVITA AULIA SALSABILLA_BAB II.pdf

Download (1MB) | Preview
[img] Text
YOVITA AULIA SALSABILLA_BAB III.pdf
Restricted to Registered users only

Download (1MB)
[img] Text
YOVITA AULIA SALSABILLA_BAB IV.pdf
Restricted to Registered users only

Download (1MB)
[img] Text
YOVITA AULIA SALSABILLA_BAB V.pdf
Restricted to Registered users only

Download (853kB)
[img]
Preview
Text
YOVITA AULIA SALSABILLA_DAFTAR PUSTAKA.pdf

Download (1MB) | Preview
[img] Text
YOVITA AULIA SALSABILLA_LAMPIRAN.pdf
Restricted to Registered users only

Download (2MB)

Abstract

This study aims to obtain empirical evidence regarding the effect of institutional ownership, independent commissioners, profitability and company size on accounting conservatism in real estate and property companies listed on the IDX for the 2016- 2019 period. This study uses 42 samples of companies that have been selected through purposive sampling method for four years. The analysis method used is multiple regression analysis. The partial test results show that institutional ownership and independent commissioners have no effect on accounting conservatism. Meanwhile, profitability and firm size have a positive significant effect on accounting conservatism.

Item Type: Thesis (S1)
Uncontrolled Keywords: Institutional Ownership, Independent Commissioner, Profitability, Company Size, Accounting Conservatism
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 15 May 2023 07:06
Last Modified: 15 May 2023 07:06
URI: https://repository.ump.ac.id:80/id/eprint/15606

Actions (login required)

View Item View Item