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

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.