PERAN GOOD CORPORATE GOVERNANCE PEMODERASI GROWTH OPPORTUNITIES DAN SOLVABILITAS TERHADAP KONSERVATISME AKUNTANSI

Abstract

Purpose: This study aims to obtain empirical evidence of the role of Good Corporate Governance Moderating Growth Opportunities and Solvency on Accounting Conservatism.

Methodology: This study uses a quantitative approach with the population and research samples using manufacturing companies in the Property and Real Estate sub-sector listed on the Indonesia Stock Exchange during the 2018-2022 period.

Findings: The first finding explains that higher growth opportunities have an effect on increasing accounting conservatism. The second finding results the higher the level of solvency has an effect on increasing accounting conservatism. The third finding result explains that growth opportunities and solvency variables simultaneously affect accounting conservatism. The results of the fourth finding explain that good corporate governance is not able to moderate growth opportunities on accounting conservatism. The fifth finding result explains that good corporate governance is not able to moderate solvency on accounting conservatism.

Research implications: The practical implications of the results of this study can help universities, further researchers and companies. The theoretical implications of the results of this study can explain agency theory as a grand theory and signaling theory as a supporting theory. The implications of the research results prove that the higher the level of growth opportunities and solvency affects accounting conservatism.

Originality: As far as the researcher's observation so far, we have not found the same research with the topic of the role of Good Corporate Governance in moderating the effect of Growth Opportunities and Solvency on Accounting Conservatism.