ANALYSIS OF THE IMPACT OF THE PROPORTION OF INDEPENDENT COMMISSIONERS, LEVERAGE, AND SIZE ON THE ACCOUNTING CONSERVATISM OF STATE-OWNED ENTERPRISES (BUMN)

ANALYSIS OF THE IMPACT OF THE PROPORTION OF INDEPENDENT COMMISSIONERS, LEVERAGE, AND SIZE ON THE ACCOUNTING CONSERVATISM OF STATE-OWNED ENTERPRISES (BUMN)

This study intends to analyze the Impact of the Proportion of Independent Commissioners, Leverage, and Size on the Accounting Conservatism in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Based on these objectives, there are important questions...

Full description

Bibliographic Details
Main Authors: Sri Wahjuni Latifah, Saskiya Sasa Difananda
Format: Article
Language:English
Published: UNIB Press 2021-10-01
Series:Jurnal Akuntansi
Subjects:
accounting conservatism
leverage
the proportion of independent commissioners
size
Online Access:https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/14876

Internet

https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/14876

Similar Items