Pengaruh Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Periode Pre dan Post Konvergensi IFRS

Andani, Sepriadi (2016) Pengaruh Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Periode Pre dan Post Konvergensi IFRS. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine the influence of institutional ownership on accounting conservatism in banking companies listed in the Indonesia Stock Exchange (BEI). The study was divided into two distinct periods, 2006.2007 the year as the pre IFRS convergence period and 2011.2012 post IFRS Convergence period. The population in this study are all banking companies listed in the Indonesia Stock Exchange (BEI) from 2006 to 2012. The study sample was selected using purposive sampling technique and obtained a sample of 16 companies. The data used are the financial statements and supporting financial data of the sample firms published through the website www.idx.co.id, the level of accounting conservatism measured by a ratio of book to market. The variables of this study consisted of independent variables is institutional ownership and the dependent variable is accounting conservatism. Data analysis method used in this study is a simple linear regression. Data were processed using SPSS software version 17. The results of this study indicate that: 1) the period of pre convergence of IFRS, partially shows that institutional ownership has no significant influence to the accounting conservatism. 2) post IFRS convergence period, partially shows that institutional ownership has no significant effect to the accounting conservatism Keywords: institusional ownership, conservatism accounting, pre IFRS convergence, post IFRS convergenc. ratio book to market

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