PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI

Abstract

This study aims to analyze the effect of Profitability, Managerial Ownership and Firm Size on Accounting Conservatism. With a sample of 40 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2016-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. The results of this study are profitability has a significant positive effect on accounting conservatism, managerial ownership has a positive and insignificant effect on accounting conservatism, firm size has a significant positive effect on accounting conservatism.

Keywords: profitability, managerial ownership, firm size and accounting conservatism