2023
DOI: 10.21067/jem.v18i3.7410
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Financial leverage and ASEAN corporate governance scorecard on accounting conservatism

Diyah Santi Hariyani,
Afrida Dwi Agustine,
Wenni Wahyuandari
et al.

Abstract: This study aims to examine the effect of financial leverage and the ASEAN Corporate Governance Scorecard (ACGS) on accounting conservatism.  This study uses a quantitative descriptive research approach to test hypotheses. The population includes companies that are on the Kompas 100 stock index. The sampling method used is purposive sampling, which is a company that is in the top rank 50 of the ASEAN Corporate Governance Scorecard for the period 2017-20 20. After the data was selected, there were 40 companies s… Show more

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