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PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

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Penilaian

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This study aims to analyze the effect of Accounting Conservatism and Managerial Ownership on Earnings Management listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is quantitative research with secondary data sources from the companies' annual financial statements. The data analysis employed regression tests, namely Ordinary Least Squares (OLS)/common effects, fixed effects, and random effects, using EViews 12 software. The research results indicate that accounting conservatism has a positive effect on earnings management, with a regression coefficient value of 0.881741 (positive correlation) and a P-value (Prob.) of 0.0000. For managerial ownership, the regression coefficient value is 0.017671 (negative correlation) with a Pvalue (Prob.) of 0.9256, suggesting no significant effect of managerial ownership on earnings management. Keywords : Accounting Conservatism, Managerial Ownership, Earnings Management

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000419	T165011	T1650112025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1650112025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xv, 58 hlm., ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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