PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

Sastradi, Vivi (2016) PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This thesis aims to empirically examine the institutional ownership moderate the relationship between accounting conservatism and assessment of manufacturing and test empirically the audit committee moderate the relationship between accounting conservatism and assessment of manufacturing companies. The population in this study are all manufacturing companies listed on the Stock Exchange the period 2013 to 2015. The sample selection using purposive sampling method. Samples were obtained in this study were 203 companies manufacturing the period 2013 to 2015. The analysis technique using regression analysis techniques. The results showed institutional ownership and audit committee does not significantly influence the relationship with the company's accounting conservatism. Keywords : accounting conservatism, value company, institutional ownership, audit committe

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Accounting conservatism ; value company ; institutional ownership ; audit committe
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 13 May 2022 04:36
Last Modified: 13 May 2022 04:36
URI: http://eprints.ukmc.ac.id/id/eprint/7784

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