Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahan Manufaktur Di Indonesia
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Abstract
The purpose of this empirical research is to examine the influence of managerial
ownership, leverage, liquidity, and investment opportunity set toward accounting conservatism in
manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research
sample of 94 data from 33 manufacturing companies using non probability sampling method with
purposive sampling technique. The analytical tool used is Eviews 10. The results of this research
indicate that all independent variables simultaneously have a significant effect on accounting
conservatism. The partially test indicate that leverage has a negative and significant effect on
accounting conservatism, while managerial ownership, liquidity, and investment opportunity set
(IOS) have no significant effect on accounting conservatism.
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