PENGARUH KARAKTERISTIK DEWAN KOMISARIS SEBAGAI MEKANISME GOOD CORPORATE GOVENANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
ABSTRACT: Accounting
conservatism in corporate applied in varying degrees. One of the factors that
determine the level of conservatism is the commitment of management and
internal party companies to provide transparent information, accurate and not
misleading to investors, which is the implementation of good corporate
governance. In carrying out its oversight duties, the board requires quality
information, so that conservatism can help the board of directors in improving
the quality of corporate financial statement information and reducing agency
costs. This study aims to analyze the influence of the characteristics of the
board of commissioners as corporate governance mechanisms on the level of
accounting conservatism. Characteristics of the board used is the proportion of
independent commissioner and the commissioner of stock ownership by affiliated.
This study uses a measure of accruals to measure the level of conservatism, as
well as profitability and leverage as control variables. This study used a
sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX)
of 2008 to 2010 . Samples were selected using purposive sampling method, and
obtained a sample of 56 companies. Hypothesis testing is done by regression
methods that meet the assumptions BLUE (Best Linear Unbiased Estimate). The
results of this study indicate that the proportion of independent commissioners
have no influence to the level of accounting conservatism, while the ownership
of shares by the commissioner affiliated significantly negative effect on the
level of accounting conservatism.
Keywords: Conservatism, Good
corporate governance, Board of directors, Proportion of independent
commissioner, Commissioner of stock ownership by affiliated
Penulis: SHIRLY LIMANTAUW
Kode Jurnal: jpakuntansidd120095
