Paket Lengkap Analisa Faktor Faktor Yang Mensugesti Konservatisme Akuntansi

ABSTRACT: This study aims to provide empirical evidence regarding the effect of managerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low, although the company will be more conservative because managers are more conservative in maintaining investor confidence. While institutional ownership in manufacturing companies in Indonesia ishigh does not affect accounting conservatism, this is because institutional shares are not able to interfere with managers, so the institution has not been able to supervise the behavior of managers conservatism.

Keyword: managerial ownership, institutional ownership, leverage financial distress, accounting conservatism

Penulis: Sari Rahmadhani

Kode Jurnal: jpmanajemendd170381

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