Pengaruh Konservatisme Akuntansi terhadap manajemen Laba dengan Kepemilikan Manajerial sebagai variabel moderasi pada perusahaan sub sektor perbankan dan asuransi yang terdaftar di BEI tahun 2015-2019

This study aims to determine whether the variable accounting conservatism has an influence on earnings management which is moderated by managerial ownership in state-owned companies on the Indonesian stock exchange. The theory used in this research is Agency Theory. The samples used in this study were all banking and insurance companies listed on the Indonesia Stock Exchange, 2015-2019, with a total sample of 59 companies. The data analysis technique used in this study is multiple regression analysis to determine the effect of accounting conservatism on earnings management which is moderated by managerial ownership in BUMN companies on the Indonesian stock exchange. The results obtained indicate that the variable accounting conservatism has a significant and significant effect on earnings management and managerial ownership does not moderate the relationship between accounting conservatism and earnings management. Keywords: accounting conservatism, earnings management and managerial ownership