DAMPAK KONSERVATISME AKUNTANSI, UKURAN PERUSAHAAN PADA KUALITAS LABA DIMODERASI OLEH KOMISARIS INDEPENDEN
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Abstract
This review aims to examine what accounting conservatism and firm size mean to
earnings quality and the effect of independent commissioners on the correlation
between accounting conservatism with firm size and earnings quality in manufacturing
companies listed on the Indonesia Stock Exchange in 2018-2020. The tests in this
review were carried out using a purposive testing strategy in which information was
obtained from 51 organizations during 2018 to 2020. Likewise, the information in this
review was handled using the EViews 11 programming variant. The results obtained
from the tests carried out indicated that accounting conservatism had no significant
impact on earnings quality. While the size has a significant effect on the quality of
income. Then, at that time, the independent commissioner who acted as a moderating
variable was able to moderate the relationship between accounting conservatism and
earnings quality but could not moderate the relationship between firm size and earnings
quality.
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