Risiko Litigasi Memoderasi Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi
The purpose of this study is to analyze how managerial ownership and firm size affect accounting conservatism with the moderating variable being litigation risk. The sample includes 170 non-cyclical consumer sector companies on the IDX for the period 2020-2024, selected using the purposive sampling...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Kristen Indonesian Paulus
2025-07-01
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| Series: | Accounting Profession Journal (APAJI) |
| Subjects: | |
| Online Access: | https://ojsapaji.org/index.php/apaji/article/view/346 |
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