{"title":"以会计稳健性为中介的竞争对盈余管理的影响","authors":"Agung Nurmansyah","doi":"10.47505/ijrss.2022.v3.4.3","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of competition on accounting conservatism, analyze the effect of competition on earnings management, and analyze the effect of competition on earnings management with accounting conservatism as a mediator. The population in this study was 45 companies. The sampling technique used the purposive sampling method, in order to obtain the number of samples in this study as many as 15 companies. The analysis technique uses path analysis. The results of the analysis show that competition has an effect on accounting conservatism. Competition affects earnings management. Accounting conservatism has a significant effect on earnings management. Competition affects earnings management with accounting conservatism as a mediator.","PeriodicalId":122710,"journal":{"name":"International Journal of Research in Social Science and Humanities","volume":"10 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator\",\"authors\":\"Agung Nurmansyah\",\"doi\":\"10.47505/ijrss.2022.v3.4.3\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the effect of competition on accounting conservatism, analyze the effect of competition on earnings management, and analyze the effect of competition on earnings management with accounting conservatism as a mediator. The population in this study was 45 companies. The sampling technique used the purposive sampling method, in order to obtain the number of samples in this study as many as 15 companies. The analysis technique uses path analysis. The results of the analysis show that competition has an effect on accounting conservatism. Competition affects earnings management. Accounting conservatism has a significant effect on earnings management. Competition affects earnings management with accounting conservatism as a mediator.\",\"PeriodicalId\":122710,\"journal\":{\"name\":\"International Journal of Research in Social Science and Humanities\",\"volume\":\"10 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Research in Social Science and Humanities\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.47505/ijrss.2022.v3.4.3\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Research in Social Science and Humanities","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47505/ijrss.2022.v3.4.3","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator
This study aims to analyze the effect of competition on accounting conservatism, analyze the effect of competition on earnings management, and analyze the effect of competition on earnings management with accounting conservatism as a mediator. The population in this study was 45 companies. The sampling technique used the purposive sampling method, in order to obtain the number of samples in this study as many as 15 companies. The analysis technique uses path analysis. The results of the analysis show that competition has an effect on accounting conservatism. Competition affects earnings management. Accounting conservatism has a significant effect on earnings management. Competition affects earnings management with accounting conservatism as a mediator.
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