The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator

Abstract

This study aims to analyze the effect of competition on accounting conservatism, analyze the effect of competition on earnings management, and analyze the effect of competition on earnings management with accounting conservatism as a mediator. The population in this study was 45 companies. The sampling technique used the purposive sampling method, in order to obtain the number of samples in this study as many as 15 companies. The analysis technique uses path analysis. The results of the analysis show that competition has an effect on accounting conservatism. Competition affects earnings management. Accounting conservatism has a significant effect on earnings management. Competition affects earnings management with accounting conservatism as a mediator.