PENGARUH KONSERVATISMA AKUNTANSI TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI
Abstract: The aim of this
research is to analyze the effect of accounting conservatism to the practice of
earnings management by adding a moderating variable which is managerial
ownership. Unlike the previous researches, manufacture companies listed in
Bursa Efek Indonesia are utilized as sample in this research. The samples were
collected using purposive sampling method. There are 32 companies listed in the
stock exchange during 2010 – 2012 which become the samples in this
research. This research employs simple
and double regressive method as data processing means. Variables used in this
research are accounting conservatism as independent variables, earnings
management as dependent variable, and managerial ownership as moderating
variable. This research utilizes C-Score in measuring conservatism and Healy
model (1985) to determine the practice of earnings management. Data processing
results show that accounting conservatism significantly affects earnings
management by negative trends. However, managerial ownership is shown to be
able to moderate the influence of accounting conservatism toward earnings
management practices.
Penulis: Intan Soraya
Kode Jurnal: jpakuntansidd141013
