Growth Opportunities, Political Cost and Analyst Coverage on Accounting Conservatism with Audit Committee as Moderating Variable (Empirical Study on Consumer Goods Industry Lised on Idx During 2017-2021)
Growth Opportunities, Political Cost dan Analyst Coverage terhadap Konservarisme Akuntansi dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)
DOI:
https://doi.org/10.21070/ups.925Keywords:
Growth Opportunities, Political Cost, Analyst Coverage, Accounting Conservatism , Audit CommitteeAbstract
This study aims to examine the effect of Growth Opportunities, Political Costs and Analyst Coverage on accounting conservatism with the audit committee as a moderating variable. This research is a quantitative study with the population in this study, namely companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange (IDX) during 2017-2021. Analysis of data processing using SmartPLS 3 pro. The results of this study indicate that Growth Opportunities, Political Costs and Analyst Coverage influence accounting conservatism. Opportunities for growth and political costs moderated by the audit committee have no effect on accounting conservatism, while Analyst Coverage moderated by the audit committee has an effect on accounting conservatism. The benefit of this research is to add empirical evidence about the factors that influence accounting conservatism and provide different research related to the factors that influence accounting conservatism.
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