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Ida Ayu Trisna Yudi Asri

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Open access Oct 2026

CEO Characteristics and Accounting Conservatism: Evidence from LQ45 Firms in Indonesia

This study examines the association between observable CEO characteristics and accounting conservatism among non-financial firms included in the LQ45 index of the Indonesia Stock Exchange during 2020–2023. The study employs a quantitative archival research design using a balanced panel of 20 firms and 80 firm-year obse...

Kadek Dian Jatiwardani, Ayu Dwi Yulianthi, Ida Ayu Trisna Yudi Asri et al. · 0 citations

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