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All Journal Cakrawala Repositori Imwi
Luniar Aulia Rachmah
Universitas Trisakti, Indonesia
Economics, Econometrics & Finance

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Pengaruh Cash Flow, Financial Distress, Growth Opportunities terhadap Prudence Akuntansi dengan Ceo Retirement sebagai Variabel Moderasi Luniar Aulia Rachmah; Khomsiyah Khomsiyah
Cakrawala Repositori IMWI Vol. 7 No. 3 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i3.701

Abstract

The purpose of this research is to determine the effect of cash flow, financial distress, growth opportunities on accounting prudence with CEO retirement as a variable moderating. Population in this research is companies listed on the Indonesia Stock Exchange 2020-2022 in consumer goods sector. By Moderated Regression AnalysistThe result of this research showed that cash flow, financial distress, growth opportunities have effects on accounting prudence, while CEO retirement does not moderate cash flow, financial distress, growth opportunities toward accounting prudence.
Co-Authors Khomsiyah Khomsiyah