PENGARUH TINGKAT KESULITAN KEUANGAN, MEKANISME GOOD CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI

Studi Kasus Pada Perusahaan Properti dan Real Estate tahun 2009 – 2011

Abstract

This study aims to examine the effect of the level of financial distress,
corporate governance mechanisms and the quality of public accounting firms
to accounting conservatism. Accounting conservatism is the dependent
variable in this study is measured by the size of the accrual. Independent
variables measured include levels of financial distress, managerial
ownership,institutional ownership, the proportion of independent board,
board size, audit committees, the number of partners who have permission
accountants and public accounting firms size. The control variables in this
study are firm size and leverage.
The populationof thisresearchis a property companylistedinIndonesia
Stock Exchange (IDX) in 2009 to 2011. The total study sample was 31
companies determined through purposive sampling. Useful analysis of data is
done with the classical assumption and hypothesis testing with multiple
linear regression method. The results of this study indicate that board size
and firm size control variable positive influence on conservatism.
Institutional ownership, audit committees and the quality of the public
accounting firm based partner who has a negative effect on accountant
license conservatism. For the level of financial difficulty, managerial
ownership, the proportion of independent board, the size of the firm and the
control variables do not leverage positive influence on conservatism.