PENGARUH TATA KELOLA PERUSAHAAN DAN KONEKSI POLITIK TERHADAP PENERAPAN KONSERVATISME AKUNTANSI BERSYARAT

This study aimed to examine the effect of mechanism corporate governance and political connections on the application of conditional conservatism. The sample in this study are non- financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner size, audit committee independence, the quality of public accounting firms, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism Variable board of director size, independence commissioner, audit committee size, auditor expertise, and managerial ownership have no effect on conditional conservatism.