Handarini, Dwi and Anugrah, Surya and Suyono, Windy Permata and Puspa, Eka Septariana (2025) The Effect of Managerial Ability on The Use of Accounting Conservatism. Jurnal Wahana Akuntansi, 19 (2). pp. 220-234. ISSN 2302-1810
Full text not available from this repository.Abstract
This study was conducted with the aim of examining the effect of managerial ability on the use of accounting conservatism in manufacturing companies listed on the IDX in 2022. This study uses the variable accounting conservatism as the dependent variable, and managerial ability as the independent variable measured using three different approaches. This study uses control variables such as company size, sales growth, leverage, and corporate governance. The data used in this study were taken from the company's annual report and press release which can be accessed through the company's official website and the IDX official website. The sampling technique in this data uses purposive sampling which is then analyzed using regression analysis. The results of the analysis show that managerial ability has a positive and significant effect on the use of accounting conservatism. Managers with high ability will use the principle of accounting conservatism in their financial statements, so as to minimize the occurrence of agency conflicts as described in agency theory. So the hope is that the results of this study can provide an overview for stakeholders to compare the quality of financial statements based on managerial ability. This research also helps investors and other stakeholders to choose companies with high managerial capabilities so as to minimize manipulation of financial statements due to misapplication of financial reporting principles.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 07:17 |
| Last Modified: | 21 Mar 2025 07:17 |
| URI: | http://repository.unj.ac.id/id/eprint/55789 |
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