Peneliatian ini bertujuan untuk memberikan bukti empiris tentang pengaruh kepemilikan
institusional, ukuran perusahaan, dan financial distress terhadap konservatisme. Penelitian …

The current study aimed to investigate the effect of the characteristics of two corporate
governance mechanisms, namely, board of directors and audit committee, on the accounting …

Conservatism is a prudent reaction to uncertain conditions aimed at protecting the rights and
interests of shareholders, and lenders who determine higher standard verification to …

PERAN PROFITABILITAS SEBAGAI PENENTU KUALITAS LAPORAN KEUANGAN Page 1
221 Abstrak - Peran Profitabilitas sebagai Penentu Kualitas Laporan Keuangan Tujuan Utama …

This study aims to empirically examine the effect of financial distress, leverage, profitability,
and firm size on accounting conservatism principles in manufacturing companies in …

Konservatisme adalah prinsip bahwa keuntungan dan aset diakui ketika kemungkinan
terjadinya tinggi, tetapi pengeluaran dan hutang segera diakui. Dengan demikian, laba …

This research is a descriptive quantitative study based on the condition of the application of
the principle of accounting conservatism in financial statements in Indonesia, which is still …

Measure and Market To Book Ratio) on accounting conservatism (represented by Gender
Composition of the Board, Composition of Audit Committee and Risk Management …

PENGARUH KEPEMILIKAN MANAJERIAL, INTENSITAS MODAL, LEVERAGE, DAN
FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Repi Dwi Pu Page 1 …

The study was conducted to examine and analyze the effect of the independent variable,
namely corporate governance and company characteristics on the dependent variable …