Accounting Conservatism: The Implementation of Internal and External Governance
Salsa Irmayanti,
Maria Indarti,
Jacobus Widiatmoko
Abstract:In times of uncertainty a company may consider when preparing its financial statements as a prudent accounting principle. The purpose of this research is to: explore and analyze the impact of independent commissioners, audit committees, and audit quality on accounting conservatism, and to examine the moderating role of audit quality in this role. This study uses control variables, size and return on assets. The study used objects from manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 201… Show more
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