Pengaruh Mekanisme Internal Corporate Governance Terhadap Konservatisme Akunt…

Accounting conservatism is a concept that is defined as a precautionary principle that recognizes costs and losses faster, recognizes income and profits more slowly, evaluates assets with the lowest value and liabilities with the highest value. This accounting conservatism is considered to be able to prevent fraudulent financial statements as happened at PT. Toshiba in 2015 was caused by profit…