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Rofina Masrin
Institut Bisnis dan Informatika Kosgoro 1957, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI Prisila Damayanty; Rofina Masrin
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v2i2.2347

Abstract

This study aims to examine and analyze the influence of managerial ownership structure, leverage, financial distress and litigation risk on accounting conservatism. A sample of 8 companies was obtained from 35 companies using purposive sampling of manufacturing companies in the transportation sub-sector listed on the IDX in the 2017-2020 period. The results of the study found 1) managerial ownership structure has a negative and not significant effect on accounting conservatism, 2) leverage has a negative and significant effect on accounting conservatism, 3) financial distress has a positive and insignificant effect on accounting conservatism, 4) litigation risk has a positive and significant effect on accounting conservatism, 5) while simultaneously managerial ownership structure, leverage, financial distress and litigation risk have a positive and significant effect on accounting conservatism.
Co-Authors Prisila Damayanty