PENGARUH MANAJEMEN LABA TERHADAP PILIHAN AKUNTANSI KONSERVATIF DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

The objective of this study is to analyze the effects of the increasing/decreasing profit management on the managers' choices to use conservative on growing companies. The proposed hypothesis are (1) in the condition of increasing profit management, the company tends to choose the non-conservative accounting; (2) in the condition of decreasing profit management, the company tends to choose the conservative accounting; (3) in the condition of increasing profit management, the compan