The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable

This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the...

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Autores principales:	Ain Hajawiyah, Agus Wahyudin, Kiswanto, Sakinah, Indra Pahala
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	accounting conservatism good corporate governance independent commissioner institutional ownership managerial ownership leverage Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/1be616d7b689492092d5c525dd77831f
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spelling	oai:doaj.org-article:1be616d7b689492092d5c525dd77831f2021-12-02T17:00:22ZThe effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable2331-197510.1080/23311975.2020.1779479https://doaj.org/article/1be616d7b689492092d5c525dd77831f2020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1779479https://doaj.org/toc/2331-1975This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014–2016 are the population in this study, which consists of 135 companies. The samples are selected with some criteria which result in 33 firms each year (99 units of analysis). The data are analyzed using moderated regression analysis with a test of absolute difference values using SPSS software. This study shows that institutional ownership and independent commissioners have a significant positive effect on accounting conservatism, while managerial ownership has a significant negative effect on accounting conservatism. Leverage moderates the effect of managerial ownership and independent commissioner on accounting conservatism but do not moderate the effect of institutional ownership on accounting conservatism. This study concludes that good corporate governance mechanisms that have been implemented can affect accounting conservatism practice in the company.Ain HajawiyahAgus WahyudinKiswantoSakinahIndra PahalaTaylor & Francis Grouparticleaccounting conservatismgood corporate governanceindependent commissionerinstitutional ownershipmanagerial ownershipleverageBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	accounting conservatism good corporate governance independent commissioner institutional ownership managerial ownership leverage Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	accounting conservatism good corporate governance independent commissioner institutional ownership managerial ownership leverage Business HF5001-6182 Management. Industrial management HD28-70 Ain Hajawiyah Agus Wahyudin Kiswanto Sakinah Indra Pahala The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable
description	This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014–2016 are the population in this study, which consists of 135 companies. The samples are selected with some criteria which result in 33 firms each year (99 units of analysis). The data are analyzed using moderated regression analysis with a test of absolute difference values using SPSS software. This study shows that institutional ownership and independent commissioners have a significant positive effect on accounting conservatism, while managerial ownership has a significant negative effect on accounting conservatism. Leverage moderates the effect of managerial ownership and independent commissioner on accounting conservatism but do not moderate the effect of institutional ownership on accounting conservatism. This study concludes that good corporate governance mechanisms that have been implemented can affect accounting conservatism practice in the company.
format	article
author	Ain Hajawiyah Agus Wahyudin Kiswanto Sakinah Indra Pahala
author_facet	Ain Hajawiyah Agus Wahyudin Kiswanto Sakinah Indra Pahala
author_sort	Ain Hajawiyah
title	The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable
title_short	The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable
title_full	The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable
title_fullStr	The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable
title_full_unstemmed	The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable
title_sort	effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/1be616d7b689492092d5c525dd77831f
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The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable

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