NURZIKRI, MUHAMMAD and Kartasari, Shelly Febriana (2025) PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA. Undergraduate thesis, Sriwijaya University.
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Abstract
This study aims to analyze the effect of Accounting Conservatism and Managerial Ownership on Earnings Management listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is quantitative research with secondary data sources from the companies' annual financial statements. The data analysis employed regression tests, namely Ordinary Least Squares (OLS)/common effects, fixed effects, and random effects, using EViews 12 software. The research results indicate that accounting conservatism has a positive effect on earnings management, with a regression coefficient value of 0.881741 (positive correlation) and a P-value (Prob.) of 0.0000. For managerial ownership, the regression coefficient value is 0.017671 (negative correlation) with a Pvalue (Prob.) of 0.9256, suggesting no significant effect of managerial ownership on earnings management. Keywords : Accounting Conservatism, Managerial Ownership, Earnings Management
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Konservatisme Akuntansi, Kepemilikan Manajerial, Manajemen Laba. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Muhammad Nurzikri |
Date Deposited: | 17 Jan 2025 03:34 |
Last Modified: | 17 Jan 2025 03:34 |
URI: | http://repository.unsri.ac.id/id/eprint/165011 |
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