ANALYSIS THE INFLUENCE OF CORPORATE GOVERNANCE ON ACCOUNTING CONSERVATISM IN MANUFACTURING COMPANIES LISTED ON THE BEI 2019-2021

Abstrak

Penelitian ini bermaksdu guna memahami Analisis Pengaruh Corporate Governance Terhadap Konservatisme Akuntansi pada perusahaan Manufaktur yang tercantum di Bursa Efek Indonesia 2019-2021. Analisi data yang diaplikasikan yakni Analisis statistika deskriptif, uji asumsi klasik, serta regresi linier berganda dengan aplikasi SPSS 26. Metode sampel penelitrian mengaplikasikan purposive sampling dengan sampel sejumlah 36 perusahaan yang tercantum pada BEI periode 2019-2021. Hasil penelitian ini memperlihatkan bahwasanya Dewan komisaris berpengaruh negatif terhadap tingkat konservatisme akuntansi sedangkan Komite Audit tidak berpengaruh terhadap tingkat konsevatisme akuntanmsi.

This research aims to understand the analysis of the influence of corporate governance on accounting conservatism in manufacturing companies listed the Indonesia Stock Exchange 2019-2021. The data analysis applied was descriptive statistical analysis, classical assumption testing, and multiple linear  regression using the SPSS 26 application. The research sample method applied purposive sampling with a sample 36 companies listed on the IDX for the 2019-2021 period. The results of this research show that the Board of Commissioners has a negative effect on the level of accounting conservatism, while the Audit Committee has no effect on the level of accounting conservatism.