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

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.