Pengaruh Corporate Governance terhadap Konservatisma Akuntansi

Imtikhanah, Sobrotul, Prof. Dr. Jogiyanto HM., MBA.

2007 | Tesis | S2 Accounting

This study has a purpose to examine the effect of corporate government"s implementation on accounting conservatism. Index corporate governance that is published by the government with a survey on listing firms in BEJ is used as proxy corporate governance. This study used 40 sample (pooled data) of non-financial category firm that joined the survey continuously from 2001-2005. Hypothesis examination uses a simple linier regression model to know the effect of corporate governance on accounting conservatism. This study shows there is a positive effect and significant of corporate governance on accounting conservatism, when we change conservatism variable with discretionary acrrual we find a negative one of corporate governance variable on earnings management. The result of hypothesis H1 examination, it said that statistically, corporate governance variable gave an effect on firms accounting conservatism. This could be seen in regression examination from coefficient value of the positive corporate governance (43228, 492) and the significant is on alpha (0, 01). This result is supported by Lara et al research (2005) that said a corporate governance application supports accounting conservatism at a firm with different level of corporate governance. This study shows there is a positive effect and significant of corporate governance on accounting conservatism, when we change conservatism variable with discretionary accrual, we find a negative one of corporate governance variable on earnings management.The variable result of corporate governance has significant effect on earnings management with a discretionary accrual proxy in alpha (0, 05) with a negative side. From this, it could be said that management does discretionary accrual with income decreasing way. It is indicated from a negative discretionary accrual value. Key word : corporate governance, accounting conservatism, discretionary accrual

Kata Kunci : Corporate Governance, Konservatisma Akuntansi