PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KONSENTRASI KEPEMILIKAN TERHADAP DAYA INFORMASI AKUNTANSI

BAGASKARA, ALFONSUS DHIMAS FAJAR (2016) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KONSENTRASI KEPEMILIKAN TERHADAP DAYA INFORMASI AKUNTANSI. Skripsi thesis, Universitas Setia Budi Surakarta.

[img] Text
ABSTRAK & SARI.pdf

Download (90kB)
[img] Text
SKRIPSI ALFONSUS DHIMAS (10120089M).pdf
Restricted to Repository staff only

Download (2MB) | Request a copy

Abstract

The aim of the study is to examine the effect of independent commissioners, auditing committee, and concentrated ownership on the informativeness of accounting. The dependent variable in this study is informativeness of accounting that measured using book value of equity. The independent variables in this study are independent commissioners, auditing committee, and concentrated ownership. The populations of this study are manufacturing companies that listed on the Indonesian Stock Exchange in the period 2010-2014. The samples of this study are 45 companies that selected by purposive sampling method. This study used multiple regression as the method of analysis. The results of this study shows that: 1) The independent commissioners significantly positive affect on the informativeness of accounting. 2) The auditing committee significantly positive affect on the informativeness of accounting. 3) The concentrated ownership not significantly affect on the informativeness of accounting. Keywords: The Informativeness of Accounting, Book Value of Equity, Independent Commissioners, Auditing Committee, Concentrated Ownership.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: The Informativeness of Accounting, Book Value of Equity, Independent Commissioners, Auditing Committee, Concentrated Ownership.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Tifany Nur Arfiana
Date Deposited: 10 Oct 2019 08:25
Last Modified: 10 Oct 2019 08:25
URI: http://repository.setiabudi.ac.id/id/eprint/1882

Actions (login required)

View Item View Item