The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator


  • Agung Nurmansyah Sahid University of Surakarta, Indonesia



Competition, Accounting Conservatism, Earnings Management


This study aims to analyze the effect of competition on accounting conservatism, analyze the effect of competition on earnings management, analyze the effect of accounting conservatism on earnings management and analyze the effect of competition on earnings management with accounting conservatism as a mediator. The analysis technique uses path analysis. The results of the analysis show that competition has an effect on accounting conservatism. Competition affects earnings management. Accounting conservatism has a significant effect on earnings management. Competition affects earnings management with accounting conservatism as a mediator.


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How to Cite

Agung Nurmansyah. (2022). The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator. International Journal of Research in Social Science and Humanities (IJRSS) ISSN:2582-6220, DOI: 10.47505/IJRSS, 3(4), 26–32.