Path: Top > Journal Politeknik Negeri Bandung > Jurusan Akuntansi > EKSPANSI > Volume 4 Nomor 1 Mei 2012

Pengaruh Mekanisme Corporate Governance terhadap Konservatisme Akuntansi

Journal from JBPTPPOLBAN / 2012-09-07 11:06:53
Oleh : Etti Ernita Sembiring
Dibuat : 2012-07-31, dengan 1 file

Keyword : accounting conservatism, institutional ownership, managerial ownership, board size, composition of the board of independent commissioners

This study tried to examine the influence variable mechanism of corporate governance to accounting conservatism. This study uses a variable mechanism of corporate governance that represented by four variables: institutional ownership, managerial ownership, board size and composition of the board of commissioners has a significant positive influence on accounting conservatism.

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PropertiNilai Properti
ID PublisherJBPTPPOLBAN
Organisasi
Nama KontakHelmi Purwanti
AlamatJl. Trsn. Gegerkalong Hilir Ds. Ciwaruga
KotaBandung
DaerahJawa Barat
NegaraIndonesia
Telepon022 201 3789 ext. 168, 169, 239
Fax022 201 3889
E-mail Administratorhelmi.purwanti@polban.ac.id
E-mail CKOhelmi.purwanti@polban.ac.id

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