Managerial ownership as a moderator: Effect of debt covenants and firm growth on accounting conservatism

This study aims to provide empirical evidence regarding the effect of debt covenants and company growth on accounting conservatism, with managerial ownership as moderating. The population of this study is State-Owned Enterprises listed on the Indonesia Stock Exchange for the period 2017-2023. The sampling technique used was purposive sampling with a sample of 98 observations. This research analysis technique is based on descriptive statistics, classical assumption tests and Moderated Regression Analysis tests. The results of the study are that debt covenants have no effect on accounting conservatism, company growth has a negative effect on accounting conservatism, and managerial ownership is unable to moderate the effect of debt covenants and company growth on accounting conservatism.