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Abstract
The relevance of this article, the principle of caution and prudence is based on the conflict of interests of users of accounting data, and the task of a modern accountant is to be objective and, if possible, equally satisfy the information needs of all interested users of reporting. Accounting is one of the most important elements of financial management. Accounting guarantees correct and accurate information about financial transactions, which is necessary for making the right management decisions. In the field of accounting, there are different approaches to accounting for financial transactions. One of them is a conservative approach, which is based on the principles of conservation and thrift.
The purpose of this study is to analyze and obtain empirical data on the role of managerial ownership, institutional ownership, independent commissioners, leverage, liquidity, growth opportunities, and litigation risks that affect accounting prudence and prudence. This study involved manufacturing companies in the Republic of Kazakhstan in 2022-2024, a total of 147 companies. The sample in this study was selected using a targeted sampling method so that the final sample was obtained by 37 companies with 110 units of analysis.
Data collection methods use documentation methods. The data analysis method used in this study is descriptive statistical analysis and logical statistical analysis with inferences, which uses multiple linear regression analysis using IBM SPSS 22. The results of the study show that independent auditors have a positive and significant impact on the prudence and prudence of accounting. Institutional ownership has a negative and significant impact on the prudence and prudence of accounting, while management ownership, leverage, liquidity, growth opportunities and litigation risk do not affect the prudence and prudence of accounting.
This study concludes that institutional ownership and independent commissioners influence the prudence and prudence of accounting.