ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP KONSERVATISME LAPORAN KEUANGAN

Endah, Rosma and Husaini, Husaini (2012) ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP KONSERVATISME LAPORAN KEUANGAN. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

The objective of this research is to investigate the effect of corporate governance mechanism, auditor quality and auditor turnover to conservatism in financial reporting. That the corporate governance mechanism was applied in this research are institutional ownerships, managerial ownership, audit committee, proportion of independen boards, board size. This research uses measurements of conservatism, that are conservatism index. The population in this research are all of the manufacture firms listed in the Indonesia Stock Exchange (IDX) for the period 2007-2009. Total sample in this research are 29 firm selected by purposive sampling. Data analyzed by classic assumption tests and examination hypothesis by multiple linear regression method. The result of this research show that institutional ownerships, managerial ownership, audit committee, proportion of independen boards, board size, auditor quality and auditor turnover has not significant effect to conservatism measured.

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