Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism with Leverage as a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021)

This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons. As well as the results of previous studies regarding the influence of independent commissioner...

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Bibliographic Details
Main Authors: Siti Ratih Nurwanti, Lia Uzliawaty, Tri Lestari
Format: Article
Language:English
Published: Maranatha Christian University 2023-11-01
Series:Jurnal Akuntansi
Online Access:https://journal.maranatha.edu/index.php/jam/article/view/6370
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