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Konservatisme akuntansi dan karakteristik organ perseroan
This study aims to provide empirical evidence about the effect of board characteristics on the practice of accounting conservatism in Indonesia. Board characteristics used in this study include the size of the board of commissioners and board of directors, the proportion of directors to total commissioners and directors, and commissioner ownership in the company. This study using accrual basis as a measure of conservatism. Total sample in this study are 94 manufacture companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2009. This study provides the conclusion of the three characteristics that are used, only commissioner ownership has a significant impact on accounting conservatism. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7135 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Corporate governance Accounting concervatism |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 114 p. : diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |