TY - JOUR AU - Agung Nurmansyah, AU - Widji Astuti, AU - Prihat Assih, PY - 2019/12/01 Y2 - 2024/03/29 TI - The Effect of Corporate Governance on Earnings Management through Accounting Conservatism JF - International Journal of Advances in Scientific Research and Engineering (IJASRE), ISSN:2454-8006, DOI: 10.31695/IJASRE JA - IJASRE VL - 5 IS - 12 SE - Articles DO - 10.31695/IJASRE.2019.33647 UR - https://ijasre.net/index.php/ijasre/article/view/549 SP - 41-47 AB - <p>This study aimed to analyze the influence of corporate governance on accounting conservatism, analyze the impact of corporate<br>governance on earnings management, analyze the effect of accounting conservatism and analyze the impact of corporate governance on earnings management through accounting conservatism. The sample in this study as many as 15 banks. Data were analyzed using path analysis. The analysis showed that corporate governance affect accounting conservatism. Corporate<br>governance effect on earnings management. Accounting conservatism effect on earnings management. Corporate governance<br>effect on earnings management through accounting conservatism</p> ER -