Does Corporate Governance Matter for Accounting Conservatism?

Ilma Alzaida; Ayu  Puspitasari; Syarbini  Ikhsan

doi:10.33395/owner.v10i4.3607

Authors

Ilma Alzaida
✉ Corresponding author: b1031231060@student.untan.ac.id Universitas Tanjungpura
Ayu Puspitasari Universitas Tanjungpura
Syarbini Ikhsan Universitas Tanjungpura

DOI:

https://doi.org/10.33395/owner.v10i4.3607

Keywords:

Accounting Conservatism; Firm Size; Good Corporate Governance; Independent Commissioner; Leverage

Abstract

The relationship between firm size, leverage, and accounting conservatism is explored in this paper, using independent commissioners as a moderating variable. A sample consisting of 22 mining and energy enterprises listed on the IDX was established through purposive sampling. For hypotheses testing, this research utilizes multiple linear regression and Moderated Regression Analysis (MRA). The data analysis indicates that leverage negatively and significantly influences accounting conservatism, while firm size yields a significant positive outcome. Regarding the moderating mechanism, independent commissioners show no capacity to moderate the leverage-conservatism link, yet they markedly weaken the impact of firm size on accounting conservatism. This finding highlights that proper governance through independent commissioners elevates the reliability of financial disclosures, making excessive accounting conservatism less necessary for large corporations.

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