Pengaruh Struktur Kepemilikan dan Karakteristik Dewan terhadap Konservatisme Akuntansi di Indonesia selama Pandemi Covid-19

Authors

  • Iriyanti Iriyanti Universitas Esa Unggul
  • Mayang Sari Edastami Universitas Esa Unggul

DOI:

https://doi.org/10.32493/Inovasi.v10i2.p394-407.36128

Keywords:

Struktur Kepemilikan, Karakteristik Dewan, Konservatisme Akuntansi, Pandemi covid-19

Abstract

Penelitian ini dilakukan untuk mengetahui Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Terhadap Konservatisme Akuntansi pada Perusahaan Jasa, Sektor Infrastruktur, Sub Sektor Utilitas dan Transportasi pada Masa Pandemi Covid-19 yang menerbitkan laporan publikasi tahunan selama periode 2020-2022. Data terkait Struktur Kepemilikan dan Karakteristik Dewan diperoleh melalui website masing-masing perusahaan. Metode penelitian adalah uji hipotesis dengan menggunakan 81 data sampel. Penelitian ini mengajukan 5 hipotesis, 4 hipotesis terpenuhi, dan 1 hipotesis ditolak. Hasil penelitian adalah Kepemilikan Pribadi berpengaruh positif signifikan terhadap Konservatisme Akuntansi, Kepemilikan Manajerial berpengaruh positif signifikan terhadap Konservatisme Akuntansi, Frekuensi Rapat Dewan tidak berpengaruh terhadap Konservatisme Akuntansi, Ukuran Dewan Komisaris berpengaruh negatif signifikan terhadap Konservatisme Akuntansi Independensi Dewan Komisaris mempunyai pengaruh signifikan dengan arah positif terhadap Konservatisme Akuntansi, dan terakhir Kepemilikan Institusional, Kepemilikan Manajerial, Frekuensi Rapat Dewan Komisaris, Ukuran Dewan Komisaris, dan Independensi Dewan Komisaris secara simultan mempunyai pengaruh signifikan terhadap Konservatisme Akuntansi.

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Published

2023-12-01

How to Cite

Iriyanti, I., & Edastami, M. S. (2023). Pengaruh Struktur Kepemilikan dan Karakteristik Dewan terhadap Konservatisme Akuntansi di Indonesia selama Pandemi Covid-19. INOVASI, 10(2), 394–407. https://doi.org/10.32493/Inovasi.v10i2.p394-407.36128

Issue

Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen

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Articles

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