Peran Struktur Kepemilikan dan Karakteristik Dewan Direksi terhadap Konservatisme Akuntansi: Bukti dari Sektor Perbankan Indonesia

Noptaningrum Rohmah Tiara; Maria Puspita Nugrahanig Sari; Theresia Citraningtyas; Doddy Setiawan

doi:10.18196/rabin.v9i2.26863

Authors

Noptaningrum Rohmah Tiara Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Jawa Tengah, Indonesia
Maria Puspita Nugrahanig Sari Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Jawa Tengah, Indonesia
Theresia Citraningtyas Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Jawa Tengah, Indonesia
Doddy Setiawan Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Jawa Tengah, Indonesia

DOI:

https://doi.org/10.18196/rabin.v9i2.26863

Keywords:

board female, board size, board expertise, konservatisme akuntansi, kepemilikan institusional

Abstract

Latar Belakang: Skandal keuangan yang masih marak di Indonesia, secara tidak langsung menggambarkan lemahnya penerapan prinsip konservatisme akuntansi.
Tujuan: Mengkaji pengaruh kepemilikan institusional, karakteristik dewan direksi (Board Female, Board Size, Board Expertise) terhadap konservatisme akuntansi.
Metode Penelitian: Menguji hipotesis menggunakan analisis regresi linier berganda dengan model acak. Penelitian ini dilakukan di Perusahaan Perbankan yang terdaftar di BEI Tahun 2018-2022 dengan total 180 perusahaan. Dalam penelitian ini, peneliti menggunakan EViews (Econometric Views) sebagai alat bantu dalam proses analisis data kuantitatif.
Hasil Penelitian: Penelitian ini menyimpulkan bahwa kepemilikan institusi, Board Female, dan board size tidak berpengaruh pada konservatisme akuntansi. Sementara itu, board expertise memengaruhi konservatisme akuntansi.
Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini adalah analisis simultan kepemilikan institusional dan karakteristik dewan terhadap konservatisme akuntansi pada sektor perbankan Indonesia dalam konteks pasca-COVID-19.

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