Tujuan penelitian ini adalah menguji pengaruh faktor ukuran perusahaan, risiko
perusahaan, intensitas modal, pajak, komite audit, kepemilikan manajerial dan risiko litigasi …

This study examines the effect of institutional ownership and managerial ownership on
accounting conservatism. The institution as the majority shareholder of the company strives …

This research aims to find out the influence of debt covenant, leverange, growth
opportunities and financial distress on accounting conservatism in a sustainable and …

This study examines the effect of managerial ownership, firm size, leverage, and growth
opportunities on accounting prudence. This type of research includes causal research using …

Persaingan global menjadi tantangan tak terelakkan bagi perusahaan di Indonesia. Hal ini
disebabkan banyaknya perusahaan yang diperbolehkan masuk secara cuma-cuma di …

Alhamdulillahirobbil'alamin, Puji syukur saya panjatkan kehadirat Allah SWT atas segala
rahmat dan karunia-Nya. Shalawat dan salam semoga tercurah selalu kepada uswah dan …

This study aims to examine the effect of managerial ownership, audit committee, profitability
and leverage on accounting conservatism. The population in this study are manufacturing …

In Indonesia, there are cases of failure in the application of accounting conservatism in
manufacturing companies, one of which is PT. Tiga Pilar Sejahtera Food Tbk. which made a …

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, komite audit, growth
opportunities, dan risiko litigasi terhadap integritas laporan keuangan pada perusahaan real …

Financial statements are a description of the company's condition within a certain period of
time. One of the principles that can be used to prepare financial statements is the principle of …