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Leverage as a Moderator of the Effect of Company Size, Managerial Ownership, and Conflict of Interest on Accounting Conservatism

Accounting Analysis Journal · Vol. 10 No. 1 (2021) · hlm. 47–54

DOI
10.15294/aaj.v10i1.44518
ISSN
2502-6216, 2252-6765
Terbit
2021-03-09
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the influence of company size, managerial ownership, and conflict of interest to accounting conservatism with leverage as the moderating variable. The population was mining companies and infrastructure, utilities, and transportation companies which were listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018, which are 118 companies. The sample was determined by purposive sampling which resulted in 12 companies with 36 units of analysis. The data were collected by using documentaries. The analysis techniques used descriptive and inferential with the help of IBM SPSS version 21. The results showed that managerial ownership had a negative influence and conflicts of interest had a positive influence to accounting conservatism, company size had not influenced to accounting conservatism, and leverage moderated the relationship of managerial ownership to accounting conservatism, but it was unable to moderate the relationship of company size and conflict of interest to accounting conservatism. The conclusion of this study is the low managerial ownership presses the existence of expropriation; therefore, it can increase the accounting conservatism. The high conflict of interest increases the application of accounting conservatism to reduce conflicts that occur. Meanwhile, leverage influences the company’s financial risk, therefore it is able to moderate the influence of managerial ownership to accounting conservatism. Keywords: Accounting Conservatism; Company Size; Conflict of Interest; Leverage; Managerial Ownership

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21 penulis · 26 tautan kepenulisan bersama · 2 lintas organisasi

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  • State University of Semarang
  • Diponegoro University
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Rekan penulisOrganisasiArtikel bersama
Insani Khikmawati KhikmawatiState University of Semarang1
Ibnu Reza AshkhabiAfiliasi tidak diketahui1
Febri Zaini AuliaAfiliasi tidak diketahui1
Eka SetiawatiAfiliasi tidak diketahui1
Sarwo KuncoroState University of Semarang1
Hendy Bayu SatriawanAfiliasi tidak diketahui1
Nur Annisa KhumairohState University of Semarang1
Tya RestiantiState University of Semarang1
Nia FerlianaState University of Semarang1
Chintiya Febiana RamadhaniState University of Semarang1
Indrianingsih IndrianingsihState University of Semarang1
Ana sulistianiState University of Semarang1
Putri ApriliyaniState University of Semarang1
Kuat Waluyo JatiState University of Semarang1
Tri Susilo Wahyu AjiState University of Semarang1
Indah Fajarini Sri WahyuningrumState University of Semarang1
Meilani Intan PertiwiState University of Semarang1
Anis ChaririDiponegoro University1
Andri PrastiwiDiponegoro University1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Leverage as a Moderator of the Effect of Company Size, Managerial Ownership,  and Conflict of Interest on Accounting Conservatism</dc:title>
	<dc:creator>Sari, Siti Nurmala</dc:creator>
	<dc:creator>Agustina, Linda</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the influence of company size, managerial ownership, and conflict of interest to accounting conservatism with leverage as the moderating variable. The population was mining companies and infrastructure, utilities, and transportation companies which were listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018, which are 118 companies. The sample was determined by purposive sampling which resulted in 12 companies with 36 units of analysis. The data were collected by using documentaries. The analysis techniques used descriptive and inferential with the help of IBM SPSS version 21. The results showed that managerial ownership had a negative influence and conflicts of interest had a positive influence to accounting conservatism, company size had not influenced to accounting conservatism, and leverage moderated the relationship of managerial ownership to accounting conservatism, but it was unable to moderate the relationship of company size and conflict of interest to accounting conservatism. The conclusion of this study is the low managerial ownership presses the existence of expropriation; therefore, it can increase the accounting conservatism. The high conflict of interest increases the application of accounting conservatism to reduce conflicts that occur. Meanwhile, leverage influences the company’s financial risk, therefore it is able to moderate the influence of managerial ownership to accounting conservatism.
Keywords: Accounting Conservatism; Company Size; Conflict of Interest; Leverage; Managerial Ownership</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-03-09</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/44518</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i1.44518</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 1 (2021): March; 47-54</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/44518/18481</dc:relation>
</oai_dc:dc>