Title:
The Effect of Accounting Conservatism on Earnings Management with Risk Management as Intervening

Authors:
Aminul Amin, Bunyamin, Inna Kurniadiati, Indonesia

Abstract:

The research objective is to know the effect of accounting conservatism on earnings management with risk management as intervening. The objects observed were property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. This research is a quantitative which uses secondary data with a purposive sampling method, acquired 38 companies. The results of this research indicate that accounting conservatism has a significant positive effect on earnings management, accounting conservatism has a significant negative effect on risk management, risk management has no effect on earnings management, and risk management does not function as an intervening in the effect of accounting conservatism on earnings management.

DOI: http://dx.doi.org/10.51505/ijebmr.2022.6719