PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BEI

Abstract

This study is aimed to examine the effect of managerial ownership, independent commissioner, the size of the board of directors, audit committee of accounting conservatism on manufacturing companies in IDX. The population of this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2012-2014. The sampling technique used purposive sampling as many as 37 companies. The method of data analysis in this study is using logistic regression analysis. The results of this study indicate that the managerial ownership, independent commissioner, also the size of the board of directors and audit committee give no effect on accounting conservatism.           

Keywords : Managerial Ownership, Independent Commissioner, The Size of The Board of Directors, Audit Committee, Accounting Conservatism.