PENGARUH KONSERVATISME AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE …

H Hamson, B Kurniawan, FI Lawita - Konferensi Ilmiah Akuntansi IX, 2022 - ojs.uph.edu
This research aims to analyze the effect of accounting conservatism and accrual earnings
management on company value with corporate governance as a moderating variable. The
population used in this research are manufacturing companies listed on the Indonesia Stock
Exchange (IDX) during 2015-2019 periods by using purposive sampling method, which is
the number of samples used was 145 data. The data analysis method used is multiple
regression analysis and moderated regression analysis with E-Views 10 software. The …
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