Pengaruh karakteristik chief financial officer (cfo) terhadap akuntansi prudensial
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Hasnawati
Subyek : Chief financial officers;Accounting
Kata Kunci : prudential accounting, CFO tenure, CFO education, CFO industry experience, CFO performance
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2024_SK_SAK_023002001092_Halaman-Judul.pdf | 10 | |
| 2. | 2024_SK_SAK_023002001092_Surat-Pernyataan-Revisi-Terakhir.pdf | -1 | |
| 3. | 2024_SK_SAK_023002001092_Surat-Hasil-Similaritas.pdf | -1 | |
| 4. | 2024_SK_SAK_023002001092_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_SK_SAK_023002001092_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_SK_SAK_023002001092_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_SK_SAK_023002001092_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_SK_SAK_023002001092_Bab-1.pdf | ||
| 9. | 2024_SK_SAK_023002001092_Bab-2.pdf |
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| 10. | 2024_SK_SAK_023002001092_Bab-3.pdf |
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| 11. | 2024_SK_SAK_023002001092_Bab-4.pdf |
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| 12. | 2024_SK_SAK_023002001092_Bab-5.pdf | ||
| 13. | 2024_SK_SAK_023002001092_Daftar-Pustaka.pdf | ||
| 14. | 2024_SK_SAK_023002001092_Lampiran.pdf |
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P enelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh karakteristik chief financial officer (CFO) pada akuntansi prudensial pada perusahaan manufaktur sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan metode kuantitatif dan menggunakan analisis regresi linear berganda. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020 – 2022 dengan jumlah sebanyak 43 perusahaan. Teknik penentuan sampling pada penelitian ini menggunakan purposive sampling. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan CFO Tenure tidak berpengaruh terhadap akuntansi prudensial. CFO Education berpengaruh terhadap akuntansi prudensial. CFO Industry Experience berpengaruh terhadap akuntansi prudensial. CFO Performance berpengaruh terhadap akuntansi prudensial.
T his research aims to empirically test and analyze the influence of chief financial officer (CFO) characteristics on prudential accounting in banking sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). This research was conducted using quantitative methods and using multiple linear regression analysis. The population in this research is banking sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during 2020 - 2022 with a total of 43 companies. The sampling technique in this study used purposive sampling. The results of hypothesis testing in this research indicate that CFO Tenure has no effect on prudential accounting. CFO Education has an effect on prudential accounting. CFO Industry Experience has an effect on prudential accounting. CFO Performance has an effect on prudential accounting.
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