Cakrawala Repositori Imwi
Vol. 7 No. 3 (2024): Cakrawala Repositori IMWI

Pengaruh Cash Flow, Financial Distress, Growth Opportunities terhadap Prudence Akuntansi dengan Ceo Retirement sebagai Variabel Moderasi

Luniar Aulia Rachmah (Universitas Trisakti, Indonesia)
Khomsiyah Khomsiyah (Universitas Trisakti, Indonesia)

Article Info

Publish Date
18 Jun 2024

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.

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Journal Info
Cakrawala Repositori Imwi
Website

Abbrev

cakrawala

Publisher

Institut Manajemen Wiyata Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Cakrawala Repositori IMWI focuses on publishing original research articles, reviewing articles from contributors, and current issues relating to Economics, Business and Management. The main purpose of the journal is to provide a platform for scholars, academics, and researchers to share ...