The Effect of Managerial Ownership on Firm Value with Accounting Conservatism and Earnings Quality as Intervening Variables Diah Safitri Sultan Ageng Tirtayasa University, Serang, Indonesia

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Purpose - This research aims to determine the effect of managerial ownership on firm value with accounting P-ISSN conservatism and earnings quality as intervening variables. 2985-4873 Design/methodology/approach - Multiple linear regression Volume 02 No 02 2023 with SPSSv25 software and route analysis with an online Sobel calculator were utilized for analysis. DOI: Finding - According to the findings of this study, management 10.61659/reaction.v2i2.170 ownership has a negative and considerable impact on firm value. Furthermore, managerial ownership has a considerable Page: 112-125 and favorable impact on accounting conservatism and earnings quality. Accounting conservatism and profit quality can thus be Received employed as intervening factors in this investigation. 15 November 2023 Originality - This research raises the issue of firm value seen Revised from the perspective of ownership structure. The difference of 27 November 2023 Accepted this research is investigating the influence of these factors by 27 November 2023 looking at accounting conservatism and earning quality. The research was conducted because the influence of ownership structure on firm value gave inconsistent results. Keyword - Firm value, Managerial Ownership, Accounting Conservatism, Earnings Quality, Discretionary Accrual Paper Type – Research Paper Review of Accounting and Taxation (REACTION) is licensed under an Attribution-Share Alike 4.0 Internasional (CC BY-SA 4.0 Review of Accounting and Taxation 112