The Effect of Conflict Agency, Leverage, and Political Cost on Creative Accounting

Creative accounting occurs because managers expect a benefit from the actions they take. This creative accounting practice does not violate generally accepted accounting principles, but the existence of this practice can erode public confidence in financial statements. This research type is quantitative, using secondary data on financial statements and company annual reports. The population is infrastructure companies whose shares were listed on the Indonesia Stock Exchange during the 2020 2021. The samples taken amounted to 70 firm years observation that successively disclosed their financial statements and had complete data related to the variables used in the research. MO and audit committee testing results do not affect creative accounting. Leverage and FS have a positive effect on creative accounting. Larger companies choose revenue deferred accounting methods to avoid political costs. Ardhya Yudistira Adi Nanggala "The Effect of Conflict Agency, Leverage, and Political Cost on Creative Accounting" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, URL: https://www.ijtsrd.com/papers/ijtsrd57522.pdf Paper Url:https://www.ijtsrd.com/economics/accounting/57522/the-effect-of-conflict-agency-leverage-and-political-cost-on-creative-accounting/ardhya-yudistira-adi-nanggala