Pengaruh Konservatisme Terhadap Asimetri Informasi Dengan Dimoderasi Efektifitas Pengawasan Dewan Komisaris : Studi Empiris Pada Securities Companies Yang Listing Di Bursa Efek Indonesia Periode 2012-2014

Setiawan, Priadi (2016) Pengaruh Konservatisme Terhadap Asimetri Informasi Dengan Dimoderasi Efektifitas Pengawasan Dewan Komisaris : Studi Empiris Pada Securities Companies Yang Listing Di Bursa Efek Indonesia Periode 2012-2014. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme terhadap asimetri informasi dengan dimoderasi efektifitas pengawasan dewan komisaris pada securities companies yang listing di Bursa Efek Indonesia. Variabel dependen yang diuji dalam penelitian ini adalah asimetri informasi dan variabel independen yang diuji dalam penelitian ini adalah konservatisme sedangkan variabel moderasi yang diuji dalam penelitian ini adalah efektifitas pengawasan dewan komisaris. Sampel penelitian ini terdiri dari 12 securities companies yang listing di Bursa Efek Indonesia selama tiga tahun berturut-turut yaitu tahun 2012-2014. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel dengan menggunakan sampel jenuh. Alat analisis yang digunakan ialah Moderated Regression Analysis dengan Fixed Effect Model With Dummy Variable pada tingkat signifikansi 5%. Hasil pengujian hipotesis menunjukan bahwa efektifitas pengawasan dewan komisaris merupakan pemoderasi pengaruh konservatisme terhadap asimetri informasi. Dimana penerapan prinsip konservatisme pada securities companies yang listing di Bursa Efek Indonesia masih sedikit dimana rata-rata proporsi perusahaan yang menerapkan prinsip konservatisme selama rentang waktu 3 tahun penelitian masih dibawah 50%. Selain itu terdapat trend yang positif dimana rata-rata score efektifitas pengawasan dewan komisaris pada securities companies yang listing di Bursa Efek Indonesia periode 2012-2014 meningkat setiap tahunnya namun masih dalam level sedang dimana rata-rata score efektifitas pengawasan dewan komisaris masih dibawah 60. Kata-kata Kunci : Konservatisme, Asimteri Informasi, Efektifitas Pengawasan Dewan Komisaris, Moderated Regression Analysis, Fixed Effect Model With Dummy Variable. This study examines the influence of conservatism on asymmetry information with board of commissioners effectiveness as moderating variable. The examined dependent variable of this research is asimmtery information and conservtatism as independent variable while the board of commissioners effectiveness as moderating variable. The research sample consisted of 12 security companies listed in Indonesia Stock Exchange for three consecutive years which was 2012-2014. The data used in this research is secondary data and sample is selected by using population sampling method. The analysimplemented was the Moderated Regression Analysis with Fixed Effect Model at 5% level of significant. The result of hypothesis testing showed that board of commissioners effectiveness was managed to moderate the influence between conservatism and asimmtery information. Where the application of the conservatism principles on the security companies which listed in the Indonesia Stock Exchange was still a bit where the average proportion of companies that apply the principles of conservatism for three consecutive years of research still under 50%. In addition, there is a positive trend in which the average board of commissioners effectiveness score’s on the security companies which listed in the Indonesia Stock Exchange period 2012-2014 increased every years but still in medium level which the average board of commissioners effectiveness score’s still under 60. Keywords : Conservatism, Asimmetry Information, board of commissioners effectiveness, Moderated Regression Analysis, Fixed Effect Model With Dummy Variable.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA SET p-2016; Pembimbing : I. Ikin Solikin
Uncontrolled Keywords: Konservatisme, Asimteri Informasi, Dewan Komisaris, Moderated Regression Analysis, Fixed Effect Model With Dummy Variable.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mrs. Neni Sumarni
Date Deposited: 04 Sep 2017 09:07
Last Modified: 04 Sep 2017 09:07
URI: http://repository.upi.edu/id/eprint/25685

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