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PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN : GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

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The purpose of this research is: (a) to test the influence among accounting conservatisms to the
company’s value; (b) to test whether managerial ownership modernize the influence among
accounting conservatisms to the company’s value; (c) to test whether the numbers of independent
commissioners moderating the influence of accounting to the company’s value. The research objects
are manufacturing companies which are listed in the Indonesia Stock Exchange during observation
periods from 2009 to 2011. The research’s source of data is secondary data in from of manufacturing
companies’ financial statements which are published by the Indonesia Stock Exchange in website
http://www.idx.co.id/ as well as stock data at Indonesia Capital Market Directory (ICMD). Samples
collection is carried out by using purposive sampling method. The numbers of samples which have
been chosen in this research are 76 companies. The multiple linier regressions analysis is used as the
analysis technique. The result of research shows evidences that: (a) accounting conservatisms has
positive influence to the company’s value; (b) managerial ownership moderating the influence among
accounting conservatisms to the company’s value; (c) the number of independent commissioners
moderating the influence among accounting conservatisms to the company’s value.

Keywords: accounting conservatism, Managerial Ownership, Independent Commissioner and the
value of the company.

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Informasi Detil

Judul Seri

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No. Panggil

AMA-142225

Penerbit

: ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AMA-142225

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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