The Influence Of Managerial Ownership, Company SizeAnd Leverage of Conservatism Accounting With Profitability As A Moderating Variable In Manufacturing Companies

Abstract

This study was conducted to analyze the effect of managerial ownership, company size and leverage on accounting conservatism with profitability as a moderating variable in manufacturing companies listed on the IDX in 2019-2021. This research was conducted using quantitative methods using secondary data. The method used in determining the sample is porpusive sampling. Data analysis uses panel data regression analysis methods and moderation regression. The results showed that managerial ownership and leverage have no effecton accounting conservatism. However, company size affects accounting conservatism. The moderating variable,namely profitability, cannot moderate the effect of managerial ownership, company size and leverage inapplying accounting conservatism.