THE ROLE OF INTERNAL CORPORATE GOVERNANCE MECHANISM IN ACCOUNTING CONSERVATISM
Journal Title: Journal of Accounting Research, Organization and Economics - Year 2019, Vol 2, Issue 1
Abstract
Abstract Objective – This study aims to analyze the influence of internal mechanisms (independent commissioner, ownership structure and audit committee) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange for the period of 2015-2017. Design/methodology – Secondary data in the form of financial statements are collected from the sub-sector companies in mining industry from the Indonesian capital market directory (ICMD). The data is taken from companies listed in Indonesia stock exchange for the period of 2015-2017. Samples are determined by using purposive sampling method and are selected based on certain considerations or criteria. The analysis model used in this study is path analysis. Results – The results of this study prove that independent commissioners, ownership structures and audit committees have a positive effect on accounting conservatism. Research limitations/implications – This study is perhaps limited in the number of variables used to test the model. There may be other variables that affect accounting conservatism so that further studies can extend this study by utilizing more variables.
Authors and Affiliations
Mardiani Nur, Rita Anugerah, Novita Indrawati
Keywords
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- EP ID EP597981
- DOI 10.24815/jaroe.v2i1.13792
- Views 83
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