Article2018

The Moderating Effects of Managerial Ownership on Accounting Conservatism and Quality of Earnings

St. Dwiarso Utomo · Imang Dapit Pamungkas · Zaky Machmuddah

21 citations0/0 files storedAcademy of Accounting and Financial Studies journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

Quality of earnings is one of the information that influences stakeholders in making decisions about the company in question. To analysis the quality of earnings revealed by the company, it is important to know the determinants of quality of earnings. The purpose of this study was to empirically examine the effect of accounting conservatism on quality of earnings and to examine the moderating effects of managerial ownership, independent commissioners and audit committees on the relationship between accounting conservatism and quality of earnings. This research includes correlational research and is quantitative. The population that is the object of this study is all companies in LQ 45 that are on the Indonesia Stock Exchange (IDX) during 2014-2016. The sampling technique uses purposive sampling method with a total sample of 39. Hypothesis testing is carried out using the multiple linear regression analysis. The results show that accounting conservatism has a positive effect on quality of earnings. Managerial ownership as a moderating variable has a significant effect on accounting conservatism relationship to quality of earnings. Independent commissioners and audit committees as moderating variables do not have a significant influence on the relationship of accounting conservatism to quality of earnings.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis 2008Managerial Ownership and Accounting Conservatism 2007Accounting conservatism and corporate governance 2000Measurement Errors and Information Content of Segment Reporting 2009Conservatism Research: Historical Development and Future Prospects 2010The Effects of Corporate Governance on Earnings Quality: Evidence from Iran

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