Debt Covenant, Managerial Ownership and Accounting Conservatism

DOI

10.2991/aebmr.k.200309.017How to use a DOI?

Keywords

debt covenant, managerial ownership structure, firm size, sales growth, accounting conservatism

Abstract

This study aims to determine the effects of debt covenant and managerial ownership structure on accounting conservatism in manufacturing companies listed in the Indonesia Stock Exchange (IDX) period 2016–2018. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2016–2018. The companies selected using purposive sampling amount to 112 companies for 3 consecutive years, or 336 companies in total. This study employed data panel regression with Eviews version 10.0. The findings of this study show that debt covenant and sales growth have a positive and significant effect while managerial ownership structure and firm size have a positive and insignificant effect on accounting conservatism in the manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2016–2018.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Lies Zulfiati
AU  - Elsa Lusiana
PY  - 2020
DA  - 2020/03/12
TI  - Debt Covenant, Managerial Ownership and Accounting Conservatism
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 73
EP  - 77
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.017
DO  - 10.2991/aebmr.k.200309.017
ID  - Zulfiati2020
ER  -