Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting
Hafiz, Almi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Managerial Ability, CFO Tenure, and Executive Compensation on Accounting Conservatism Hafiz, Almi; Saraswati, Erwin; Prastiwi, Arum
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i3.908

Abstract

This study aims to analyze the effect of managerial ability, Chief Financial Officer (CFO) tenure, and executive compensation on accounting conservatism. Accounting conservatism is considered one of the key principles in financial reporting, serving to enhance prudence and reduce managerial bias in the presentation of financial statements. Executive-related characteristics are believed to influence the application of conservatism, therefore this research focuses on managerial ability, tenure experience, and executive compensation. The research method employed is a quantitative approach using regression analysis. The data were processed with the assistance of SPSS software through classical assumption tests, descriptive analysis, and regression testing. The findings reveal that managerial ability has a positive and significant effect on accounting conservatism, while CFO tenure has a negative and insignificant effect. Meanwhile, executive compensation has a negative but significant effect on accounting conservatism. Thus, the results highlight that managerial ability is the most consistent factor in driving the implementation of accounting conservatism compared to tenure or executive compensation.
Co-Authors Arum Prastiwi Erwin Saraswati