Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Rhemananda, Hosea
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Rhemananda, Hosea; Widaryanti, Widaryanti; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.441

Abstract

This study aims to analyze the effect of Profitability, Managerial Ownership and Firm Size on Accounting Conservatism. With a sample of 40 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2016-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. The results of this study are profitability has a significant positive effect on accounting conservatism, managerial ownership has a positive and insignificant effect on accounting conservatism, firm size has a significant positive effect on accounting conservatism.Keywords: profitability, managerial ownership, firm size and accounting conservatism
Co-Authors Mohklas Mohklas, Mohklas Widaryanti Widaryanti, Widaryanti