1. Home
  2. Lainnya

Framework and Hypotesis STUDY LITERATURE

23

D. Framework and Hypotesis

a. Framework

Dalam penelitian ini peneliti berusaha menganalisis the effect of Good Corporate Governance proxied by Independent commissioner and managerial ownership, Growth Opportunities and sales growth on Accounting conservatism can be seen briefly through the framework thought. The framework is made in the form of schematic drawings to better explain the relationship between the dependent variables and independent variables. Figure 2.1 Framework GAP CONTINUE TO THE NEXT PAGE Cases of overstatement of companies’s financial report by management command Accounting principle that constraint such as conservatism, which is carefully reaction of financial report in faced uncertain situation of companies. Effecting factors of overstatement of Financial Report The Effect of Good Corporate Governance, Growth Opportunities and Sales Growth to Accounting Conservatism Theory Basic: Positive Accounting Theory, Agency Theory and Signaling ThoTheory 24 Figure 2.1 Continuous H1+ H2 + H5 + H3+ H4+ Independent Commissioner X1 Managerial Ownership X2 Accounting Conservatism Y Growth Opportunities X3 Sales Growth X4 ANALYTICAL DATA METHOD: 1. Descriptive Statistics 2. Classical Assumption Test 3. Koefficient Determination Test 4. Hypothesis Test Test Result and Discussion Conclusion 25 b. Hypothesis Of the framework that has been put forward before it can be concluded hypothesis of this st udy are: 1. H1: Independent commissioner has positive effect on Accounting Conservatism 2. H2: Managerial Ownership has positive effect on Accounting Conservatism 3. H3: Growth opportunities has positive effect on Accounting Conservatism 4. H4: Sales Growth has positive effect on Accounting Conservatism 5. H5: Independent commissioner, Managerial Ownership, Growth opportunities and Sales Growth has simultanously effect on Accounting Conservatism 26

CHAPTER III RESEARCH METHODOLOGY

A. Research Scope

The population in this study are the companies listed on the Indonesian Stock Exchange IDX. The object of this study is a LQ45 companies listed on Indonesian Stock Exchange. The research period in 2011 - 2014

B. Sampling Method

Samples in this study are LQ45 companies listed on the Stock Exchange in the period 2011 - 2014. Companies sampled in this study were selected using purposive sampling method, namely the collection of data by using terms and on certain criteria. So the sample is selected based on considerations directly researcher with the terms sample represents the population and in accordance with the desired characteristics in the study, as follows: 1. The Company is engaged in LQ45, which is listed on the Indonesia Stock Exchange IDX in 2011 - 2014. 2. Companies were listed on LQ45 Companies at least 3 years in research period 3. The Company publishes its financial statements for the period 2011 - 2014. 4. The financial statements used are financial statements audited by independent auditors. 5. The financial statements used are expressed in Rupiahs. 6. There completeness of the data needed in a row from 2011 - 2014. 26

Dokumen yang terkait

The Effect Of Firm Value And Profitability On Corporate Social Responsibility Of Telecommunication Companies Listed In Indonesia Stock Exchange

0 44 102

THE EFFECT OF INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND GOOD CORPORATE GOVERNANCE ON THE VALUE OF MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

0 2 81

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY TO STOCKRETURN ON INDONESIAN LISTED COMPANIES THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY TO STOCK RETURN ON INDONESIAN LISTED COMPANIES (Empirical study of the Manufacturing Companies listed on Indonesia St

0 3 15

INTRODUCTION THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY TO STOCK RETURN ON INDONESIAN LISTED COMPANIES (Empirical study of the Manufacturing Companies listed on Indonesia Stock Exchange During the Period 2008-2009).

0 3 7

CORPORATE SOCIAL RESPONSIBILITY AND HYPOTHESIS THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY TO STOCK RETURN ON INDONESIAN LISTED COMPANIES (Empirical study of the Manufacturing Companies listed on Indonesia Stock Exchange During the Period 2008-2009).

0 3 23

CONCLUSION AND SUGGESTION THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY TO STOCK RETURN ON INDONESIAN LISTED COMPANIES (Empirical study of the Manufacturing Companies listed on Indonesia Stock Exchange During the Period 2008-2009).

0 6 23

GOOD CORPORATE GOVERNANCE & HYPOTHESIS THE EFFECTS OF GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE (Empirical study on the Manufacturing Companies listed on Indonesia Stock Exchange During the Period 2007-2009).

0 3 16

Accounting Conservatism and Accounting I

0 0 10

THE INFLUENCE OF PROFITABILITY, SOLVABILITY, ASSET GROWTH, AND SALES GROWTH TOWARD FIRM VALUE (Empirical Study on Mining Companies Which Listed on Indonesia Stock Exchange) | Hestinoviana | Jurnal Administrasi Bisnis 1 PB

0 0 11

The Effect of Corporate Governance on Tax Avoidance (Empirical Study of the Consumer Goods Industry Companies Listed On Indonesia Stock Exchange Period 2013-2016)

0 0 10