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Frans Dwiki Gabriel Rajagukguk
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI Frans Dwiki Gabriel Rajagukguk; Abdul Rohman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of study was to examine the effect corporate governance mechanism on accounting covervatism at financial company.This research using a sample of 185 financial companies listed on the Indonesian Stock Exchanged in periode 2016-2018. Sampling was done using a purposive sampling method and then the analisis technique used multiple regression analyze. The result of this research show the board of commisioners, public ownership and the types of auditor has a negative effect and then independence of the board of commisioners  have a effect positive on accounting conservatism.
Co-Authors Abdul Rohman