ZULFIKAR, Rudi and Astuti, Kurniasih Dwi and Ismail, Tubagus (2020) The Mediating Role of Accounting Conservatism on the Influence of Independent Commissioners and Managerial Ownership of Financial Performance. International Journal of Innovation, Creativity and Change, 12 (8). pp. 501-516. ISSN 2201-1323

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Abstract

This research was conducted by analyzing the mediating role of Accounting Conservatism on the influence of Independent Commissioners and Managerial Ownership on Financial Performance. The population of this research is the manufacturing industry listed on the Indonesia Stock Exchange from 2012 to 2016. The sampling technique uses purposive sampling produced from 174 sets of observational data. Data analysis method used is multiple regression. The result of the research is that Independent Commissioners and managerial ownership have a direct positive effect on financial performance. Other verification results mediate accounting conservatism on the effect of managerial ownership on financial performance. Meanwhile, accounting conservatism as a mediating variable on the influence of Independent Commissioners on financial performance is not proven. Key words: Accounting conservatism, financial performance, Independent Commissioner, managerial ownership.

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