The Influence of the Level of Competition on Accounting Conservatism through Corporate Governance
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 09
Abstract
This research aims to examine the influence of competition on accounting conservatism through corporate governance. Accounting conservatism is measured using the market to book ratio approach, corporate governance is measured by the Corporate Governance Self-Assessment and competition is measured by the Lener Index. The population in this study was 35 banking companies listed on the Indonesian Stock Exchange. The sampling technique used was Purposive Sampling, resulting in a sample size of 6 companies which were book category 4 banks. The model used in this research was panel data regression using SPSS version 24. The results of this research show that competition influences accounting conservatism and corporate governance. Corporate governance influences accounting conservatism.
Authors and Affiliations
Agung Nurmansyah
Keywords
Related Articles
- EP ID EP727545
- DOI 10.47191/jefms/v6-i9-46
- Views 48
- Downloads 0
Credit Derivatives : Main Concepts and Pricing
The investors have the possibility to structure and to optimize the risk adjusted performance of their liabilities by diversifying them among several markets and instruments. Credit derivatives are financial instruments...
Tracking the Trail of Regional Financial Performance: Economic Growth as a Bridge towards Poverty Reduction
This study aims to see and determine the indirect influence of regional government financial performance on poverty through economic growth in Indonesia. The analysis method used is multiple linear regression and Sobel t...
Good Corporate Governance Moderates Green Intellectual Capital, Firm Performance and Enterprise Risk Management with Sustainability Performance
This research aims to obtain empirical evidence and analyze good Corporate Governance moderating Green Intellectual Capital, Firm Performance, and Enterprise Risk Management with the Sustainability Performance of ESG Lea...
Determinants of Behavioral Intentions to Use E-Wallet Services in the City of Padang
This study aims to analyze the effect of perceived usefulness and perceived ease of use on behavioral intention to use with an attitude toward using as an intervening variable on the use of e-wallet services in Padang Ci...
Debt Management and its Impact on Profitability and Company Value
This research was conducted to analyze debt management and its impact on profitability and company value. The number of companies or sample in this study was 75 companies. All research objects are non-financial companies...