Review of Accounting and Taxation
Vol. 2 No. 2 (2023): December 2023

The Effect of Managerial Ownership on Firm Value with Accounting Conservatism and Earnings Quality as Intervening Variables

Diah Safitri (Unknown)
Windu Mulyasari (Unknown)
Nana Nofianti (Unknown)



Article Info

Publish Date
06 Dec 2023

Abstract

Purpose - This research aims to determine the effect of managerial ownership on firm value with accounting conservatism and earnings quality as intervening variables. Design/methodology/approach - Multiple linear regression with SPSSv25 software and route analysis with an online Sobel calculator were utilized for analysis. Finding - According to the findings of this study, management ownership has a negative and considerable impact on firm value. Furthermore, managerial ownership has a considerable and favorable impact on accounting conservatism and earnings quality. Accounting conservatism and profit quality can thus be employed as intervening factors in this investigation. Originality - This research raises the issue of firm value seen from the perspective of ownership structure. The difference of this research is investigating the influence of these factors by looking at accounting conservatism and earning quality. The research was conducted because the influence of ownership structure on firm value gave inconsistent results.

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Journal Info

Abbrev

reaction

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

eview of Accounting and Taxation (REACTION) is a peer review journal published by Piksi Input Serang Polytechnic. Our journal focuses on scientific and practical development of accounting and taxation. Our journal is published twice a year in June and December. Our journal is open access as a form ...