ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI 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
