PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, PROFITABILITAS, LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Study Kasus Perusahaan Sektor Perkebunan di BEI)

Okta, Ariska and Siti, Nurhayati Nafsiah and Andrian, Noviardy PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, PROFITABILITAS, LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Study Kasus Perusahaan Sektor Perkebunan di BEI). Seminar Nasional Ekonomi dan Bisnis Global Competitive Advantage. ISSN 978-602-74335-0-2

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Abstract

This study aimed to determine the effect of independent commissioner, audit committee, profitability and leverage of the level accounting conservatism. The population were the entire plantation sector companies. Technique in taking sampling was a sampling purposive method and abtoined 13 companies. The data sources used was secondary data. The anaysis used was multiple regression analysis.The results shows the independent commissioner significant and positive effect of the level accounting conservatism, audit committee doesn’t significantly on the level accounting conservatism, profitability significant and positive effect of the level accounting conservatism, and leverage doesn’t significantly on the level accounting conservatism.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Depositing User: Mrs Sitti Nurhayati
Date Deposited: 01 Feb 2017 05:28
Last Modified: 01 Feb 2017 05:28
URI: http://eprints.binadarma.ac.id/id/eprint/3170

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