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ZATA HULWANI ZUHRI. CORPORATE GOVERNANCE ATTRIBUTES, BANKRUPTCY PREDICTION, AND ACCOUNTING CONSERVATISM: EVIDENCE FROM TOP 10 COMPANIES LISTED AT AMANA INCOME INVESTOR CORPORATE GOVERNANCE ATTRIBUTES, BANKRUPTCY PREDICTION, AND ACCOUNTING CONSERVATISM: EVIDENCE FROM TOP 10 COMPANIES LISTED AT AMANA INCOME INVESTOR. Banda Aceh : Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala, 2020 |
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AbstrakAccounting conservatism is a condition where a company acknowledges costs and debt more quickly, but on the other hand, the company acknowledges the asset and income more slowly. some factors can affect accounting conservatism are standards changes, corporate governance, and so forth. the purpose of this study is to investigate the influence of corporate governance attributes and bankruptcy prediction in the use of accounting conservatism in company that listed at amana income investor as the first sharia index in the world. a sample of the top 10 companies listed at amana income investor collected in period 2010 – 2019 was used for hypothesis testing. the method used for data analysis was multiple regression model with the help of spss application program. the corporate governance attributes used in this study covers board independence, board leadership, ownership concentration, and audit committee. bankruptcy prediction is another term for financial distress. the findings indicate
Baca Juga : THE INFLUENCE OF BANKRUPTCY PREDICTION MODEL AND CORPORATE GOVERNANCE MECHANISMS ON GOING CONCERN AUDIT OPINION (AN EMPIRICAL STUDY ON NON-BANK FINANCIAL INSTITUTIONS LISTED ON IDX YEAR 2008-2014) (Intan Farhana, 2016) ,
Baca Juga : THE ROLE OF EARNINGS QUALITY TO MODERATE THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND INFORMATION ASYMMETRY (Amelia Putri Ramadhani, 2018) , at board independence, board leadership, and ownership concentration has no association with accounting conservatism. by contrast, audit committee and bankruptcy prediction have a significant effect accounting conservatism. keywords: accounting conservatism, board independence, board leadership, ownership concentration, audit committee, bankruptcy Pengarang tidak dapat memberikan Full Text secara langsung, untuk mendapatkan full text silahkan menghubungi email pengarang : zatahlwni@yahoo.com atau dapat mengisi Form LSS di bawah. Literature Searching ServiceTulisan yang relevan PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS TERHADAP KONSERVATISME AKUNTANSI DI SEKTOR PERBANKAN YANG TERDAFTAR DI BEI 2010-2013 (Muhammad Reva Fahrezi, 2015) ,PENGARUH FINANCIAL DISTRESS, LEVERAGE, KESEMPATAN BERTUMBUH, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 (AMALUL AUNI, 2016) , THE INFLUENCE OF STRUCTURES AND ACTIVITIES OF CORPORATE GOVERNANCE ON VOLUNTARY DISCLOSURE OF FINANCIAL REPORT(AN EMPIRICAL STUDY IN BANKING SECTOR LISTED ON INDONESIAN STOCK EXCHANGE YEAR 2013-2014) (LAURA DESWITA FONNA, 2016) , |
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PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |