The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator Authors Agung Nurmansyah Sahid University of Surakarta, Indonesia DOI: https://doi.org/10.47505/IJRSS.2022.V3.4.3 Keywords: Competition, Accounting Conservatism, Earnings Management Abstract 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. References Afkar, T. 2015. 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Journal of Technology Management, 17(3), 166-179. Downloads pdf 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. https://doi.org/10.47505/IJRSS.2022.V3.4.3 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 3 No. 4: IJRSS April-2022 Section Articles License Copyright (c) 2022 Agung Nurmansyah This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.