{"id":"https://openalex.org/W4387622520","doi":"https://doi.org/10.15294/aaj.v11i1.63340","title":"The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable","display_name":"The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable","publication_year":2023,"publication_date":"2023-01-26","ids":{"openalex":"https://openalex.org/W4387622520","doi":"https://doi.org/10.15294/aaj.v11i1.63340"},"language":"en","primary_location":{"id":"doi:10.15294/aaj.v11i1.63340","doi":"https://doi.org/10.15294/aaj.v11i1.63340","is_oa":true,"landing_page_url":"http://dx.doi.org/10.15294/aaj.v11i1.63340","pdf_url":"https://journal.unnes.ac.id/sju/aaj/article/download/63340/23599","source":{"id":"https://openalex.org/S2737821890","display_name":"Accounting Analysis Journal","issn_l":"2252-6765","issn":["2252-6765","2502-6216"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Analysis Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unnes.ac.id/sju/aaj/article/download/63340/23599","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039333054","display_name":"Linda Agustina","orcid":"https://orcid.org/0000-0002-6596-2054","observed_orcids":["https://orcid.org/0000-0002-6596-2054"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Linda Agustina","raw_affiliation_strings":["Department of Accounting, Faculty of Economics, Universitas Negeri Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, Universitas Negeri Semarang","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075827772","display_name":"Putri Apriliyani","orcid":"https://orcid.org/0000-0003-2065-782X","observed_orcids":["https://orcid.org/0000-0003-2065-782X"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Putri Apriliyani","raw_affiliation_strings":["Department of Accounting, Faculty of Economics, Universitas Negeri Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, Universitas Negeri Semarang","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5007067829","display_name":"Kuat Waluyo Jati","orcid":"https://orcid.org/0000-0003-2174-7501","observed_orcids":["https://orcid.org/0000-0003-2174-7501"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kuat Waluyo Jati","raw_affiliation_strings":["Department of Accounting, Faculty of Economics, Universitas Negeri Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, Universitas Negeri Semarang","institution_ids":["https://openalex.org/I148158369"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I148158369"],"apc_list":null,"apc_paid":null,"fwci":5.5965,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.95981845,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"11","issue":"1","first_page":"64","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9702000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9702000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.013399999588727951,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0035000001080334187,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.9990000128746033},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9549999833106995},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":1.0},{"id":"https://openalex.org/keywords/investment-opportunity-set","display_name":"investment opportunity set","score":0.9980000257492065},{"id":"https://openalex.org/keywords/capital-intensity","display_name":"capital intensity","score":1.0},{"id":"https://openalex.org/keywords/political-connections","display_name":"political connections","score":1.0},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.9049999713897705},{"id":"https://openalex.org/keywords/bumn","display_name":"BUMN","score":0.7739999890327454},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.5210000276565552}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6953980326652527},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.61635822057724},{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.5557441711425781},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5465415120124817},{"id":"https://openalex.org/C2777506082","wikidata":"https://www.wikidata.org/wiki/Q2396633","display_name":"State ownership","level":3,"score":0.5215482711791992},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.5048883557319641},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5031208395957947},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.469127893447876},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.46576595306396484},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.3416949510574341},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3351529836654663},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.26982736587524414},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.19678714871406555},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.14565983414649963},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.14168521761894226},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0802156925201416},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07800433039665222},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.15294/aaj.v11i1.63340","doi":"https://doi.org/10.15294/aaj.v11i1.63340","is_oa":true,"landing_page_url":"http://dx.doi.org/10.15294/aaj.v11i1.63340","pdf_url":"https://journal.unnes.ac.id/sju/aaj/article/download/63340/23599","source":{"id":"https://openalex.org/S2737821890","display_name":"Accounting Analysis Journal","issn_l":"2252-6765","issn":["2252-6765","2502-6216"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Analysis Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.15294/aaj.v11i1.63340","doi":"https://doi.org/10.15294/aaj.v11i1.63340","is_oa":true,"landing_page_url":"http://dx.doi.org/10.15294/aaj.v11i1.63340","pdf_url":"https://journal.unnes.ac.id/sju/aaj/article/download/63340/23599","source":{"id":"https://openalex.org/S2737821890","display_name":"Accounting Analysis Journal","issn_l":"2252-6765","issn":["2252-6765","2502-6216"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Analysis Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387622520.pdf","grobid_xml":"https://content.openalex.org/works/W4387622520.grobid-xml"},"referenced_works_count":32,"referenced_works":["https://openalex.org/W1984706499","https://openalex.org/W2015496329","https://openalex.org/W2262187434","https://openalex.org/W2514643599","https://openalex.org/W2558987384","https://openalex.org/W2605836557","https://openalex.org/W2623175921","https://openalex.org/W2752617332","https://openalex.org/W2755161750","https://openalex.org/W2767611234","https://openalex.org/W2914142352","https://openalex.org/W2962579249","https://openalex.org/W2979535039","https://openalex.org/W2981063717","https://openalex.org/W2997042784","https://openalex.org/W2997387932","https://openalex.org/W3022193134","https://openalex.org/W3037782518","https://openalex.org/W3093058268","https://openalex.org/W3121335362","https://openalex.org/W3123435704","https://openalex.org/W3128301893","https://openalex.org/W3166231419","https://openalex.org/W3173000330","https://openalex.org/W3182648738","https://openalex.org/W4207035092","https://openalex.org/W4221057491","https://openalex.org/W4234261618","https://openalex.org/W4237985574","https://openalex.org/W4239883852","https://openalex.org/W4242302861","https://openalex.org/W6979703964"],"related_works":["https://openalex.org/W4410787581","https://openalex.org/W3173000330","https://openalex.org/W4293567114","https://openalex.org/W3182648738","https://openalex.org/W4399418050","https://openalex.org/W4323030496","https://openalex.org/W2992056111","https://openalex.org/W2755992663","https://openalex.org/W4387006618","https://openalex.org/W4396849370"],"abstract_inverted_index":{"Purpose":[0],":":[1,23,71,141,231],"This":[2],"study":[3,31,146,203],"investigates":[4],"how":[5],"managerial":[6,94,116],"ownership,":[7,9,117,119],"institutional":[8,79,118],"investment":[10,97,121],"opportunity":[11,98,122],"sets,":[12],"and":[13,62,66,81,84,96,120],"capital":[14,87,135],"intensity":[15,88,136],"affect":[16,102],"accounting":[17,82,91,103,125,138,197],"conservatism":[18,83],"moderated":[19],"by":[20],"political":[21,109,128,209],"connections.Method":[22],"State-owned":[24],"companies":[25,43,225],"are":[26,174,192,212],"the":[27,113,131,165,175,179,206,218,229],"population":[28],"in":[29,148],"this":[30,145,160,202],"that":[32,85,108,158,220],"went":[33],"public":[34],"from":[35,153],"2014":[36],"to":[37,181,214,226],"2021.":[38],"A":[39],"total":[40],"of":[41,53,115,134,144,195,208,217],"17":[42],"per":[44],"year":[45],"were":[46,57],"obtained":[47],"using":[48,59,64],"purposive":[49],"sampling":[50],"(136":[51],"units":[52],"analysis).":[54],"Research":[55],"data":[56],"collected":[58],"documentation":[60],"techniques":[61],"analyzed":[63],"descriptive":[65],"inferential":[67],"statistical":[68],"analysis":[69],"techniques.Findings":[70],"The":[72,142,156],"findings":[73],"indicate":[74],"a":[75,149],"positive":[76],"relationship":[77],"between":[78],"ownership":[80,95],"high":[86],"can":[89],"reduce":[90],"conservatism.":[92,104,126,139],"Meanwhile,":[93],"set":[99],"does":[100],"not":[101],"We":[105],"also":[106,204],"find":[107],"connections":[110,129],"cannot":[111],"moderate":[112],"effect":[114,133],"sets":[123],"on":[124,137,164],"However,":[127,190],"weaken":[130],"negative":[132],"Novelty":[140],"originality":[143],"is":[147,162],"different":[150],"research":[151,161],"model":[152],"previous":[154],"research.":[155],"thing":[157],"concerns":[159],"based":[163],"object":[166],"used,":[167],"namely":[168],"BUMN":[169],"companies.":[170],"State-Owned":[171],"Enterprises":[172],"(BUMN)":[173],"primary":[176],"channel":[177],"for":[178,224,228],"state":[180],"carry":[182],"out":[183],"its":[184],"role":[185],"as":[186],"an":[187],"economic":[188],"actor.":[189],"there":[191],"still":[193],"cases":[194],"harmful":[196],"activities":[198],"involving":[199],"SOEs.":[200],"So":[201],"emphasizes":[205],"existence":[207],"connections,":[210],"which":[211],"suspected":[213],"be":[215],"one":[216],"factors":[219],"make":[221],"it":[222],"difficult":[223],"develop":[227],"better.Keywords":[230],"Accounting":[232],"Conservatism;":[233],"Managerial":[234],"Ownership;":[235,237],"Institutional":[236],"Investment":[238],"Opportunity":[239],"Set;":[240],"Capital":[241],"Intensity;":[242],"Political":[243],"Connections":[244]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2023-10-14T00:00:00"}
