PENGARUH LEVERAGE DAN KONSERVATISME TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI

Nani Asriana

Abstract


Opportunistic actions are carried out by selecting certain accounting policies. As the effect, the company earnings information does not represent the real conditions which are known as earnings management. This study aims to analyze the effect of leverage and conservatism on earnings quality with managerial ownership as moderating. The data used are secondary data obtained from financial and annual reports. The population in this study are state-owned companies listed on the IDX for the 2016-2019 period. The sample in this study used a saturated sampling technique in order to obtain 20 sample companies. The method used is multiple regression analysis. The data were processed using SPSS v21. The results of this study indicate that leverage does not effect on earnings quality, conservatism has an affect earnings quality, and managerial ownership does not strengthen the effect of leverage and conservatism on earnings quality.
Keywords: Leverage, Conservatism, Profit Quality, Managerial Ownership, BUMN

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