PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

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)
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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