Determinan Konservatisme Akuntansi: Bukti Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
The principle of conservatism is one of the most influential factors in accounting judgments. However, the phenomenon shows that many companies do not apply the principles of accounting conservatism. The main objective of this study is to examine the effect of managerial ownership, investment opport...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2021-07-01
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| Series: | Jurnal Akuntansi Indonesia |
| Subjects: | |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/16224 |