Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Vol 1, No 1: April 2022

PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI

Rhemananda, Hosea (Unknown)
Widaryanti, Widaryanti (Unknown)
Mohklas, Mohklas (Unknown)

Article Info

Publish Date
24 Feb 2022

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

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Journal Info
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Website

Abbrev

fokusemba

Publisher

Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published three times a year (April, August and December).The scope of journal is: Economic, Management, Accounting ...