Pengaruh Konservatisma Akuntansi Terhadap Penilaian Ekuitas Perusahaan Dimoderasi Oleh Good Corporate Governance

Ong, Dian Permatasari Wangsa (2012) Pengaruh Konservatisma Akuntansi Terhadap Penilaian Ekuitas Perusahaan Dimoderasi Oleh Good Corporate Governance. Other thesis, Sekolah Tinggi Ilmu Ekonomi Musi.

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Abstract

This is to test empirically the impact of good corporate governance mechanisms of the composition of the Board of Directors and Audit Committee on the Assessment Conservatism Equity Accounting. The sample in this study are listed banking companies in Indonesia Stock Exchange for the period 2007-2010 financial statements. The number of samples is 15 banking company with 60 observations. Companies with a market valuation of equity-to-book ratio to show a positive reaction to signals from the company about the application of accounting conservatism provided through financial reports. The results showed that the composition of the board of directors has a significant effect on the relationship between conservatism accounting firm with equity, while the existence of audit committees in the banking company had no significant effect on the relationship between accounting konservatisma with the firm's equity.

Item Type:	Thesis (Other)
Additional Information:	Apabila membutuhkan skripsi lengkap dapat menghubungi petugas Perpustakaan.
Uncontrolled Keywords:	Conservatism Accounting, Valuation of Equity, Good Corporate Governance, Composition of the Board of Directors, Audit Committee, market-to-book ratio.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Theses - S1 > Accounting Study Program
Depositing User:	Perpustakaan Unika Musi Charitas
Date Deposited:	13 Mar 2019 02:30
Last Modified:	13 Mar 2019 02:30
URI:	http://eprints.ukmc.ac.id/id/eprint/2265

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