The Effect of Ownership of Managerial, Level of Debt and Growth Opportunities on the Accounting Conservatism

DOI

10.2991/assehr.k.210805.015How to use a DOI?

Keywords

Managerial Ownership, Leverage, Growth Opportunities, Accounting Conservatism

Abstract

The study finds out affect managerial growth opportunities of manufacturing companies in Indonesia period of 2015-2018. Data collected by purposive sampling method and the sample amounted to 56 companies. This study used multiple regression as techniques for data analysis and helped by Eviews version 10.0 and Microsoft Excel 2013. The result of this study indicates that the negative impact of leverage on accounting conservatism, while managerial ownership and growth opportunities have no significant effect on accounting conservatism. However, this study shows that simultaneously, leverage, have a significant effect on accounting conservatism.

Copyright

© 2021, 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  - Rini Tri Hastuti
AU  - Ardiansyah Rasyid
PY  - 2021
DA  - 2021/08/08
TI  - The Effect of Ownership of Managerial, Level of Debt and Growth Opportunities on the Accounting Conservatism
BT  - Proceedings of the International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021)
PB  - Atlantis Press
SP  - 96
EP  - 99
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210805.015
DO  - 10.2991/assehr.k.210805.015
ID  - Hastuti2021
ER  -