Do Attributes of the Board of Commissioners Affect Accounting Conservatism? The Role of Foreign Institutional Investors
Abstract
This study examines the influence of board of commissioners' characteristics on accounting conservatism, with foreign institutional investors serving as a moderating variable. One novel aspect of this research is the focus on the tenure of the president commissioner. The methodology employed is quantitative, utilizing a panel data regression model via EViews. Data analysis was conducted using the Fixed Effect Model (FEM) test. The sample includes 314 manufacturing companies listed on the IDX from 2019 to 2022. The findings reveal that the tenure of the president commissioner, alongside the presence of independent and female commissioners, significantly impacts the application of accounting conservatism. Foreign institutional investors moderate the effect of the president commissioner's tenure on accounting conservatism but do not influence the relationship between the presence of independent and female commissioners and the application of accounting conservatism.
Keywords: board of commissioners, accounting conservatism, foreign institutional investors
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References
Achyani, F., & Lovita, E. P. (2021). The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 6 No. 3, 255–267. http://journals.ums.ac.id/index.php/reaksi/index
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Agustia, D. (2013). Pengaruh Struktur Kepemilikan dan Dewan Ko misaris terhadap Corporate Social Responsibility dan Reaksi Pasar. 17(3), 376–390. http://repository.ukwms.ac.id/id/eprint/18969/%0Ahttp://repository.ukwms.ac.id/id/eprint/18969/1/ABSTRAK.pdf
Ahmed, M. M. M. (2023). Does top managers’ tenure matter to management accounting system design? Asian Review of Accounting. https://doi.org/10.1108/ARA-05-2022-0109
Almutairi, A. R., & Quttainah, M. A. (2019). Corporate governance and accounting conservatism in Islamic banks. Thunderbird International Business Review, 61(5), 745–764. https://doi.org/10.1002/tie.22063
Amran, N. A., & Manaf, K. B. A. (2014). Board Independence and Accounting Conservatism in Malaysian Companies. Procedia - Social and Behavioral Sciences, 164(August), 403–408. https://doi.org/10.1016/j.sbspro.2014.11.095
Am-ugsorn, S., Somsoda, J., Wonglakorn, S., & Someran, L. (2020). Corporate board attributes and accounting conservatism: Evidence from Thai firms. International Journal of Innovation, Creativity and Change, 12(11), 297–308.
Andarini, P., & Januarti, I. (2012). Hubungan Karakteristik Dewan Komisaris Dan Perusahaan Terhadap Keberadaan Komite Manajemen Risiko Pada Perusahaan Go Public Indonesia. Jurnal Akuntansi Dan Keuangan Indonesia, 9(1), 83–99. https://doi.org/10.21002/jaki.2012.06
Andreas, H. H., Ardeni, A., & Nugroho, P. I. (2017). Konservatisme Akuntansi di Indonesia. Jurnal Ekonomi Dan Bisnis, 20(1), 1. https://doi.org/10.24914/jeb.v20i1.457
Anjani, F., Pratomo, D., & Kurnia. (2018). Pengaruh Komite Audit (Audit Meeting), Managerial Director Terhadap Konservatisme Akuntansi (Studi pada Industri Ritel yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Bisnis Dan Ekonomi, 4(2), 1149–1162.
Asiriuwa, O., Akperi, R. T., Uwuigbe, O. R., Uwuigbe, U., Nassar, L., Ilogho, S., & Eriabe, S. (2019). Ownerships Structures and Accounting Conservatism among Nigeria Listed Firms. IOP Conference Series: Earth and Environmental Science, 331(1). https://doi.org/10.1088/1755-1315/331/1/012056
Biduri, S., Maryanti, E., Ahmed, E. R., & Nurasik. (2023). Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance? AKRUAL: Jurnal Akuntansi, 14(2), 2085–9643. https://doi.org/10.26740/jaj.v14n2.p203-218
Butar, S. B. (2020a). Karakteristik Dewan Komisaris Dan Idiosyncratic Volatility. Media Riset Akuntansi, Auditing & Informasi, 20(1), 61–82. https://doi.org/10.25105/mraai.v20i1.6282
Butar, S. B. (2020b). The effects of Corporate Governance, Audit Quality, and Conservatism on Loan Collateral Requirements. Jurnal Akuntansi Dan Keuangan, 22(1), 28–39. https://doi.org/10.9744/jak.22.1.28-39
Byrd, J., Cooperman, E. S., & Wolfe, G. A. (2010). Director tenure and the compensation of bank CEOs. Managerial Finance, 36(2), 86–102. https://doi.org/10.1108/03074351011014523
Clements, C. E., Jessup, R. K., Neill, J. D., & Wertheim, P. (2018). The relationship between director tenure and director quality. International Journal of Disclosure and Governance, 15(3), 142–161. https://doi.org/10.1057/s41310-018-0042-2
Dang, T. L., Vo, T. T. A., Vo, X. V., & Nguyen, L. T. M. (2023). Does foreign institutional ownership matter for stock price synchronicity? International evidence. Journal of Multinational Financial Management, 67(August 2022), 100783. https://doi.org/10.1016/j.mulfin.2023.100783
El-Habashy, H. A. K. (2019). The effect of corporate governance attributes on accounting conservatism in Egypt. Academy of Accounting and Financial Studies Journal, 23(3).
Fathonah, A. N. (2016). Pengaruh Penerapan Good Corporate Governance Terhadap Financial Distress. Jurnal Ilmiah Akuntansi, 1(2), 133–150.
Fauziah, E. I., & Probohudono, A. N. (2018). Direksi dan Dewan Komisaris: Pengaruh Dewan Wanita Terhadap Kebijakan Dividen di Indonesia. Jurnal Akuntansi Dan Bisnis, 18(1), 61–73.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash #ows and accruals: Has "nancial reporting become more conservative? In Journal of Accounting and Economics (Vol. 29).
Hartoko, S., & Astuti, A. A. T. (2018). Pengaruh Karakteristik Dewan Komisaris, Karateristik Komite Audit, dan Kualitas Audit Terhadap Kualitas Laba. Jurnal Akuntansi Dan Bisnis, 21(1), 126–137. www.jab.fe.uns.ac.id
Hartoko, S., & Astuti, A. A. T. (2021). Pengaruh Karakteristik Dewan Komisaris, Karakteristik Komite Audit, dan Kualitas Audit Terhadap Kualitas Laba. Jurnal Akuntansi Dan Bisnis, 21(1), 126–137.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Khalil, M., Ozkanc, A., & Yildiz, Y. (2020). Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market. Review of Quantitative Finance and Accounting, 55(1), 1–27. https://doi.org/10.1007/s11156-019-00834-3
Khushk, A., Zengtian, Z., & Hui, Y. (2023). Role of female leadership in corporate innovation: a systematic literature review. Gender in Management: An International Journal, 38(3), 287–304. https://doi.org/10.1108/GM-01-2022-0028
Kim, D., & Starks, L. T. (2016). Gender diversity on corporate boards: Do women contribute unique skills? American Economic Review, 106(5), 267–271. https://doi.org/10.1257/aer.p20161032
Kristanto HC, R. H., & Hanafi, M. M. (2019). Does Ownership Structure Pay Attention to The Corporate Cash Policy? Evidence in Indonesia Firms. Etikonomi, 18(2), 209–220. https://doi.org/10.15408/etk.v18i2.10294
Kuswiratmo, B. A. (2016). Keuntungan & Risiko Menjadi Direktur, Komisaris, dan Pemegang Saham. PT Visimedia Pustaka.
Livnat, J., Smith, G., Suslava, K., & Tarlie, M. (2021). Board tenure and firm performance. Global Finance Journal, 47(September 2019), 100535. https://doi.org/10.1016/j.gfj.2020.100535
Merslythalia, D. R., & Lasmana, M. S. (2016). Komisaris Independen , Dan Kepemilikan Institusional Terhadap Tax Avoidance the Effect of Executive Competency , the Firm Size , the Independent Commisioner and the Institusional Ownership Towards Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 11, 117–124.
Moreno-Gómez, J., Lafuente, E., & Vaillant, Y. (2018). Gender diversity in the board, women’s leadership and business performance. Gender in Management: An International Journal, 33(2), 104–122. https://doi.org/10.1108/GM-05-2017-0058
Muth, M. M., & Donaldson, L. (1998). Stewardship Theory and Board Structure: A contingency approach. Corporate Governance: An International Review, 6(1), 5–28. https://doi.org/10.1111/1467-8683.00076
Muttakin, M. B., Khan, A., & Tanewski, G. (2019). CFO tenure, CFO board membership and accounting conservatism. Journal of Contemporary Accounting and Economics, 15(3), 100165. https://doi.org/10.1016/j.jcae.2019.100165
Nasr, M. A., & Ntim, C. G. (2018). Corporate governance mechanisms and accounting conservatism: evidence from Egypt. Corporate Governance (Bingley), 18(3), 386–407. https://doi.org/10.1108/CG-05-2017-0108
Padmawati, I. R., & Fachrurrozie. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kualitas Audit Terhadap Tingkat Konservatisme Akuntansi. Accounting Analysis Journal, 4(1), 1–11. http://journal.unnes.ac.id/sju/index.php/aaj
Pratanda, R. S., & Kusmuriyanto. (2014). Pengaruh Mekanisme Good Corporate Governance, Likuiditas, Profitabilitas, dan Leverage terhadap Konservatisme Akuntansi. Accounting Analysis Journal, 3, 255–263.
Putra, R., & Sumadi. (2019). Peran Good Corporate Governance dalam Meningkatkan Kinerja Perbankan yang Terdaftar di Bursa Efek Indonesia. Assets: Jurnal Akuntansi Dan Pendidikan, 8(1), 1–9. https://doi.org/10.25273/jap.v8i1.3400
Ramalingegowda, S., & Yu, Y. (2012). Institutional ownership and conservatism. Journal of Accounting and Economics, 53(1–2), 98–114. https://doi.org/10.1016/j.jacceco.2011.06.004
Rashid, A. (2018). Board independence and firm performance: Evidence from Bangladesh. Future Business Journal, 4(1), 34–49. https://doi.org/10.1016/j.fbj.2017.11.003
Risdiyani, F., & Kusmuriyanto. (2015). Analisis Faktor-Faktor Yang Memengaruhi Penerapan Konservatisme Akuntansi. Accounting Analysis Journal, 4(3), 1–10. https://doi.org/10.33061/jeku.v21i3.6902
Rustiarini, N. W., Gama, A. W. S., & Werastuti, D. N. S. (2021). Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism. The Indonesian Journal of Accounting Research, 24(02), 289–320. https://doi.org/10.33312/ijar.535
Setiawan, D., & Andriyanto, E. A. (2019). Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko? Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), 1–9. https://doi.org/10.24843/jiab.2019.v14.i01.p01
Sinambela, M. O. E., & Almilia, L. S. (2018). Faktor-faktor yang mempengaruhi konservatisme akuntansi. Jurnal Ekonomi Dan Bisnis, 21(2), 289–312. https://doi.org/10.24914/jeb.v21i2.1788
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kulaitatif dan R&D. Alfabeta.
Sulaeman, E. (2020). Pengaruh Manajemen Laba Dan Komposisi Komisaris Independen Terhadap Kualitas Laba Dan Efeknya Terhadap Nilai Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 3(2), 188–205. https://doi.org/10.24034/j25485024.y2019.v3.i2.4109
Suryarahman, E., & Trihatmoko, H. (2021). Effect of Environmental Performance and Board of Commissioners on Environmental Disclosures. Assets: Jurnal Akuntansi Dan Pendidikan, 10(1), 1. https://doi.org/10.25273/jap.v10i1.5984
Suwarti, T., Sudiyatno, B., Nurhayati, I., & Irsad, M. (2023). The Role of Accounting Conservatism in Mediating between Ownership Structure and Firm Value: Evidence from Indonesia. Hong Kong Journal of Social Sciences, 60(No. 60 Autumn/Winter 2022). https://doi.org/10.55463/hkjss.issn.1021-3619.60.44
Widianingsih, Y. P. N., & Setiawan, D. (2023). The tenure of directors and value relevance of accounting information. SN Business & Economics, 3(6), 1–18. https://doi.org/10.1007/s43546-023-00476-7
Witono, B., Permatasari, W. D., & Puspawati, D. (2023). Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 8, 72–82. http://journals.ums.ac.id/index.php/reaksi/index
Affianti, D., & Supriyati. (2017). The effect of good corporate governance, firm size, leverage and profitability on accounting conservatism level in banking industry. The Indonesian Accounting Review, 7(2), 191–202. https://doi.org/10.14414/tiar.v7i2.947
Agustia, D. (2013). Pengaruh Struktur Kepemilikan dan Dewan Ko misaris terhadap Corporate Social Responsibility dan Reaksi Pasar. 17(3), 376–390. http://repository.ukwms.ac.id/id/eprint/18969/%0Ahttp://repository.ukwms.ac.id/id/eprint/18969/1/ABSTRAK.pdf
Ahmed, M. M. M. (2023). Does top managers’ tenure matter to management accounting system design? Asian Review of Accounting. https://doi.org/10.1108/ARA-05-2022-0109
Almutairi, A. R., & Quttainah, M. A. (2019). Corporate governance and accounting conservatism in Islamic banks. Thunderbird International Business Review, 61(5), 745–764. https://doi.org/10.1002/tie.22063
Amran, N. A., & Manaf, K. B. A. (2014). Board Independence and Accounting Conservatism in Malaysian Companies. Procedia - Social and Behavioral Sciences, 164(August), 403–408. https://doi.org/10.1016/j.sbspro.2014.11.095
Am-ugsorn, S., Somsoda, J., Wonglakorn, S., & Someran, L. (2020). Corporate board attributes and accounting conservatism: Evidence from Thai firms. International Journal of Innovation, Creativity and Change, 12(11), 297–308.
Andarini, P., & Januarti, I. (2012). Hubungan Karakteristik Dewan Komisaris Dan Perusahaan Terhadap Keberadaan Komite Manajemen Risiko Pada Perusahaan Go Public Indonesia. Jurnal Akuntansi Dan Keuangan Indonesia, 9(1), 83–99. https://doi.org/10.21002/jaki.2012.06
Andreas, H. H., Ardeni, A., & Nugroho, P. I. (2017). Konservatisme Akuntansi di Indonesia. Jurnal Ekonomi Dan Bisnis, 20(1), 1. https://doi.org/10.24914/jeb.v20i1.457
Anjani, F., Pratomo, D., & Kurnia. (2018). Pengaruh Komite Audit (Audit Meeting), Managerial Director Terhadap Konservatisme Akuntansi (Studi pada Industri Ritel yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Bisnis Dan Ekonomi, 4(2), 1149–1162.
Asiriuwa, O., Akperi, R. T., Uwuigbe, O. R., Uwuigbe, U., Nassar, L., Ilogho, S., & Eriabe, S. (2019). Ownerships Structures and Accounting Conservatism among Nigeria Listed Firms. IOP Conference Series: Earth and Environmental Science, 331(1). https://doi.org/10.1088/1755-1315/331/1/012056
Biduri, S., Maryanti, E., Ahmed, E. R., & Nurasik. (2023). Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance? AKRUAL: Jurnal Akuntansi, 14(2), 2085–9643. https://doi.org/10.26740/jaj.v14n2.p203-218
Butar, S. B. (2020a). Karakteristik Dewan Komisaris Dan Idiosyncratic Volatility. Media Riset Akuntansi, Auditing & Informasi, 20(1), 61–82. https://doi.org/10.25105/mraai.v20i1.6282
Butar, S. B. (2020b). The effects of Corporate Governance, Audit Quality, and Conservatism on Loan Collateral Requirements. Jurnal Akuntansi Dan Keuangan, 22(1), 28–39. https://doi.org/10.9744/jak.22.1.28-39
Byrd, J., Cooperman, E. S., & Wolfe, G. A. (2010). Director tenure and the compensation of bank CEOs. Managerial Finance, 36(2), 86–102. https://doi.org/10.1108/03074351011014523
Clements, C. E., Jessup, R. K., Neill, J. D., & Wertheim, P. (2018). The relationship between director tenure and director quality. International Journal of Disclosure and Governance, 15(3), 142–161. https://doi.org/10.1057/s41310-018-0042-2
Dang, T. L., Vo, T. T. A., Vo, X. V., & Nguyen, L. T. M. (2023). Does foreign institutional ownership matter for stock price synchronicity? International evidence. Journal of Multinational Financial Management, 67(August 2022), 100783. https://doi.org/10.1016/j.mulfin.2023.100783
El-Habashy, H. A. K. (2019). The effect of corporate governance attributes on accounting conservatism in Egypt. Academy of Accounting and Financial Studies Journal, 23(3).
Fathonah, A. N. (2016). Pengaruh Penerapan Good Corporate Governance Terhadap Financial Distress. Jurnal Ilmiah Akuntansi, 1(2), 133–150.
Fauziah, E. I., & Probohudono, A. N. (2018). Direksi dan Dewan Komisaris: Pengaruh Dewan Wanita Terhadap Kebijakan Dividen di Indonesia. Jurnal Akuntansi Dan Bisnis, 18(1), 61–73.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash #ows and accruals: Has "nancial reporting become more conservative? In Journal of Accounting and Economics (Vol. 29).
Hartoko, S., & Astuti, A. A. T. (2018). Pengaruh Karakteristik Dewan Komisaris, Karateristik Komite Audit, dan Kualitas Audit Terhadap Kualitas Laba. Jurnal Akuntansi Dan Bisnis, 21(1), 126–137. www.jab.fe.uns.ac.id
Hartoko, S., & Astuti, A. A. T. (2021). Pengaruh Karakteristik Dewan Komisaris, Karakteristik Komite Audit, dan Kualitas Audit Terhadap Kualitas Laba. Jurnal Akuntansi Dan Bisnis, 21(1), 126–137.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Khalil, M., Ozkanc, A., & Yildiz, Y. (2020). Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market. Review of Quantitative Finance and Accounting, 55(1), 1–27. https://doi.org/10.1007/s11156-019-00834-3
Khushk, A., Zengtian, Z., & Hui, Y. (2023). Role of female leadership in corporate innovation: a systematic literature review. Gender in Management: An International Journal, 38(3), 287–304. https://doi.org/10.1108/GM-01-2022-0028
Kim, D., & Starks, L. T. (2016). Gender diversity on corporate boards: Do women contribute unique skills? American Economic Review, 106(5), 267–271. https://doi.org/10.1257/aer.p20161032
Kristanto HC, R. H., & Hanafi, M. M. (2019). Does Ownership Structure Pay Attention to The Corporate Cash Policy? Evidence in Indonesia Firms. Etikonomi, 18(2), 209–220. https://doi.org/10.15408/etk.v18i2.10294
Kuswiratmo, B. A. (2016). Keuntungan & Risiko Menjadi Direktur, Komisaris, dan Pemegang Saham. PT Visimedia Pustaka.
Livnat, J., Smith, G., Suslava, K., & Tarlie, M. (2021). Board tenure and firm performance. Global Finance Journal, 47(September 2019), 100535. https://doi.org/10.1016/j.gfj.2020.100535
Merslythalia, D. R., & Lasmana, M. S. (2016). Komisaris Independen , Dan Kepemilikan Institusional Terhadap Tax Avoidance the Effect of Executive Competency , the Firm Size , the Independent Commisioner and the Institusional Ownership Towards Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 11, 117–124.
Moreno-Gómez, J., Lafuente, E., & Vaillant, Y. (2018). Gender diversity in the board, women’s leadership and business performance. Gender in Management: An International Journal, 33(2), 104–122. https://doi.org/10.1108/GM-05-2017-0058
Muth, M. M., & Donaldson, L. (1998). Stewardship Theory and Board Structure: A contingency approach. Corporate Governance: An International Review, 6(1), 5–28. https://doi.org/10.1111/1467-8683.00076
Muttakin, M. B., Khan, A., & Tanewski, G. (2019). CFO tenure, CFO board membership and accounting conservatism. Journal of Contemporary Accounting and Economics, 15(3), 100165. https://doi.org/10.1016/j.jcae.2019.100165
Nasr, M. A., & Ntim, C. G. (2018). Corporate governance mechanisms and accounting conservatism: evidence from Egypt. Corporate Governance (Bingley), 18(3), 386–407. https://doi.org/10.1108/CG-05-2017-0108
Padmawati, I. R., & Fachrurrozie. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kualitas Audit Terhadap Tingkat Konservatisme Akuntansi. Accounting Analysis Journal, 4(1), 1–11. http://journal.unnes.ac.id/sju/index.php/aaj
Pratanda, R. S., & Kusmuriyanto. (2014). Pengaruh Mekanisme Good Corporate Governance, Likuiditas, Profitabilitas, dan Leverage terhadap Konservatisme Akuntansi. Accounting Analysis Journal, 3, 255–263.
Putra, R., & Sumadi. (2019). Peran Good Corporate Governance dalam Meningkatkan Kinerja Perbankan yang Terdaftar di Bursa Efek Indonesia. Assets: Jurnal Akuntansi Dan Pendidikan, 8(1), 1–9. https://doi.org/10.25273/jap.v8i1.3400
Ramalingegowda, S., & Yu, Y. (2012). Institutional ownership and conservatism. Journal of Accounting and Economics, 53(1–2), 98–114. https://doi.org/10.1016/j.jacceco.2011.06.004
Rashid, A. (2018). Board independence and firm performance: Evidence from Bangladesh. Future Business Journal, 4(1), 34–49. https://doi.org/10.1016/j.fbj.2017.11.003
Risdiyani, F., & Kusmuriyanto. (2015). Analisis Faktor-Faktor Yang Memengaruhi Penerapan Konservatisme Akuntansi. Accounting Analysis Journal, 4(3), 1–10. https://doi.org/10.33061/jeku.v21i3.6902
Rustiarini, N. W., Gama, A. W. S., & Werastuti, D. N. S. (2021). Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism. The Indonesian Journal of Accounting Research, 24(02), 289–320. https://doi.org/10.33312/ijar.535
Setiawan, D., & Andriyanto, E. A. (2019). Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko? Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), 1–9. https://doi.org/10.24843/jiab.2019.v14.i01.p01
Sinambela, M. O. E., & Almilia, L. S. (2018). Faktor-faktor yang mempengaruhi konservatisme akuntansi. Jurnal Ekonomi Dan Bisnis, 21(2), 289–312. https://doi.org/10.24914/jeb.v21i2.1788
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kulaitatif dan R&D. Alfabeta.
Sulaeman, E. (2020). Pengaruh Manajemen Laba Dan Komposisi Komisaris Independen Terhadap Kualitas Laba Dan Efeknya Terhadap Nilai Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 3(2), 188–205. https://doi.org/10.24034/j25485024.y2019.v3.i2.4109
Suryarahman, E., & Trihatmoko, H. (2021). Effect of Environmental Performance and Board of Commissioners on Environmental Disclosures. Assets: Jurnal Akuntansi Dan Pendidikan, 10(1), 1. https://doi.org/10.25273/jap.v10i1.5984
Suwarti, T., Sudiyatno, B., Nurhayati, I., & Irsad, M. (2023). The Role of Accounting Conservatism in Mediating between Ownership Structure and Firm Value: Evidence from Indonesia. Hong Kong Journal of Social Sciences, 60(No. 60 Autumn/Winter 2022). https://doi.org/10.55463/hkjss.issn.1021-3619.60.44
Widianingsih, Y. P. N., & Setiawan, D. (2023). The tenure of directors and value relevance of accounting information. SN Business & Economics, 3(6), 1–18. https://doi.org/10.1007/s43546-023-00476-7
Witono, B., Permatasari, W. D., & Puspawati, D. (2023). Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 8, 72–82. http://journals.ums.ac.id/index.php/reaksi/index
Published
2024-01-31
How to Cite
SARI, Maria Puspita Nugrahaning; SETIAWAN, Doddy.
Do Attributes of the Board of Commissioners Affect Accounting Conservatism? The Role of Foreign Institutional Investors.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 1, p. 185-200, jan. 2024.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/113794>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2024.v19.i01.p12.
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