KONSERVATISME AKUNTANSI, CORPORATE GOVERNANCE, DAN KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI)
ABSTRACT: Financial statements
describes the performance
of corporate management
in managing the
resources entrusted. In an effort to refine those statements was born
the concept of conservatism. The concept of conservatism that will
affect the quality
of the resulting
company's earnings, which
can increase or
decrease the quality
of earnings. Besides that
the influence of
corporate governance (independent
commissioners, institutional ownership, managerial ownership,
quality audit) may
also affect the
quality of a
company's earnings. This
research aims to examine
and analyze the differences in the quality of corporate
earnings in the conservative
and less conservative, and the influence of corporate
governance on the quality of corporate earnings. The data
used in the form of annual financial statement
data of manufacturing
companies listed on
the Indonesia Stock
Exchange (BEI) in
the period 2008-2010. Sources of
data in this research is secondary data from the manufacturing company's
financial statements published by
the BEI
in http://www.idx.co.id/ site
and also share data
on the Indonesian Capital
Market Directory (ICMD). The
results showed that there is a difference between the quality of earnings
(which diproksikan coefficient ERC)
and non-corporate conservatism conservatism.
Independent Commissioner (KI),
Institutional Ownership (Kinst),
Managerial Ownership (KM), and Quality Audit (KA) significantly influence the
coefficient of ERC.
Keywords: Conservatism,
Corporate Governance, Independent Commissioner, Institutional Ownership,
Managerial Ownership, Audit Quality, Earnings Quality
Penulis: SISKA FEBIANI
Kode Jurnal: jpakuntansidd120070
