The effect of managerial ownership, debt covenant and growth opportunities on accounting conservatism in manufacturing companies

Authors

  • Fitri Nurjanah Universitas Islam Lamongan
  • Abdul ghofur Universitas Islam Lamongan
  • Indah Kurniyawati Universitas Islam Lamongan
  • Dela septia heriyanti Universitas Islam Lamongan

Keywords:

Managerial Ownership, Debt Convenant, Growth opportunities, Accounting Conservatism

Abstract

The purpose of this research is to prove the influence of managerial ownership, debt convenants and growth opportunities on accounting conservatism. This research was conducted on the Indonesia Stock Exchange for the 2018 – 2022 period. The type of research used in the research was a quantitative approach. This research uses secondary data obtained through the Indonesia Stock Exchange website from 2018 - 2022. The population and sample were taken based on certain criteria or purposive sampling. Data analysis in this research used SPSS 16. The data analysis technique used in the research used multiple regression analysis.

The results of this research show that managerial ownership of debt convenants and growth opportunities have a significant effect on accounting conservatism in food and beverage sub-sector manufacturing companies for the 2018 - 2022 period. 

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Published

2023-11-15

How to Cite

Nurjanah, F. ., Abdul ghofur, Indah Kurniyawati, & Dela septia heriyanti. (2023). The effect of managerial ownership, debt covenant and growth opportunities on accounting conservatism in manufacturing companies. International Management Conference and Progressive Papers, 1, 487–497. Retrieved from https://proceeding.unesa.ac.id/index.php/immersive/article/view/1001

Issue

Vol. 1 (2023)

Section

Articles

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