DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN: PERAN MODERASI FINANCIAL DISTRESS
The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the...
Main Authors: | Malikhatun Dayyanah, Dhini Suryandari |
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Format: | Article |
Language: | English |
Published: |
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2019-12-01
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Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/2464 |
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