FAKTOR – FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI MODERASI
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Abstract
This study aims to observe the effect of institutional ownership, company size, and conflict
of interest on accounting conservatism in manufacturing industry that was listed in
Indonesia Stock Exchange during the research period. The study period starts from
January 1, 2018 to December 31, 2020. The research finds that fixed effect model is the
best model used in this study. Independent variables which are institutional ownership and
conflict of interest were found not affect accounting conservatism significantly. However,
this study found that company size had positive and significant effect to the accounting
conservatism level. Leverage as a moderating variable was found not able to moderate
each independent variables on accounting conservatism.
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