Proceedings of the International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021)

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

Authors
Rini Tri Hastuti, Ardiansyah Rasyid
Corresponding Author
Rini Tri Hastuti
Available Online 8 August 2021.
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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Volume Title
Proceedings of the International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
8 August 2021
ISBN
978-94-6239-413-1
ISSN
2352-5398
DOI
10.2991/assehr.k.210805.015How to use a DOI?
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/).

Cite this article

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  -