ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI

Abstract

This study aims to provide empirical evidence regarding the effect of
managerial ownership, institutional ownership, leverage and financial
distress to accounting conservatism. Based on the test results show that
managerial ownership negatively affects conservatism. This shows that
the managerial ownership of companies in Indonesia is still low,
although the company will be more conservative because managers are
more conservative in maintaining investor confidence. While
institutional ownership in manufacturing companies in Indonesia is
high does not affect accounting conservatism, this is because
institutional shares are not able to interfere with managers, so the
institution has not been able to supervise the behavior of managers
conservatism.