Hajawiyah, Ain; Wahyudin, Agus; Kiswanto; Sakinah; … - In: Cogent business & management 7 (2020) 1, pp. 1-12
This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for...