Pengaruh Konservatisme Akuntansi Terhadap Profitabilitas Dengan Pergantian Ceo Sebagai Variabel Moderasi
Abstract
Abstract : This research aims to determine the effect of accounting conservatism on profitability with CEO turnover as a moderating variable. This research uses quantitative methods. The sampling method chosen was a sample and population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period and produced 44 data. The research data was analyzed using the classical assumption test to meet the requirements of the t (partial) significance test, the simultaneous significance test f. and moderated regression analysis. Data processing shows that conservatism affects profitability, CEO turnover affects profitability and CEO turnover does not moderate the effect of accounting conservatism on profitability, strengthened by the absence of significant interactions.
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LIABILITY
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