PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN MANAJERIAL TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019)

The aim of this study to examine the influence of accounting conservatism and manajerial ownership on earnings quality. The population in this research are all manufacturing companies listed on the Indonesia Stock Exchange in 2019. The sampling technique used in this study was purposive sampling. The obtained was 76 companies with 1 years of observation. Analysis techniques used were multiple linier regression with E-Views10. The result showed that the accounting conservatism and manajerial ownership have an effect on earnings quality. Accounting conservatism has a positive effect on earnings quality and manajerial ownership has a positive effect on earnings quality