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All Journal Jurnal Riset Intervensi Pendidikan (JRIP) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Equity in Education Journal (EEJ) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURNAL KESEHATAN: JURNAL ILMIAH MULTI SCIENCES JPB PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan Jurnal Higiene Sanitasi
Setiawan
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Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Transportation Other

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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

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KINERJA PERUSAHAAN SEBAGAI DAMPAK DARI CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) Setiawan; Hendi Rohendi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

In 2012, the average of Return on Assets (ROA) in companies listed on the Jakarta Islamic Index have significant decrease in the 5 (five) years. Suspected factors influencing the decline are Corporate Governance and Accounting Conservatism. This study sought to examine the effect of the Corporate Governance and Accounting Conservatism on Return on Assets. The research used company data who listed in Jakarta Islamic Index and include CGPI (Corporate Governance Perception Index) score in 2008, 2009, 2010, 2011, and 2012. Sample gathered by purposive sampling method and give 29 companies for year 2008-2012. This secondary data analyzed by using simple regression model. Regression analysis showed that R2 reaches 0.038. It shows that only 3.80 percent return on assets variables can be explained by the Corporate Governance and Accounting Conservatism. Meanwhile, according to the results obtained path analysis calculations show that the indirect effect of only 0.003764, or approximately 0.38%. Conclusion The results of the study are as follows: (i) Corporate Governance have no significant influence on Return on Assets; (ii) Accounting Conservatism have no significant influence on Return on Assets; (iii) Corporate Governance and Accounting Conservatism have no significant influence on Return on Assets
Co-Authors Dindin M.Z.M. Hendi Rohendi Hj. Haryati Kamiliya Khaerunisa Kasirul Fadli Prinda Novita Putri Firda Wahyuni Putri Sundari Suprijanani Suriansyah Zulfiana2