PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI
(Studi Empiris Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)
Abstract
ABSTRACT
This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies.The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables.While the variable of accounting conservatism as the dependent variable.The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism.Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.
Downloads
References
Anggraini, S., Silalahi, A. D., & Ovami, D.C. (2019).Leverage dan Konservatisme Akuntansi. Seminar Nasional Sain & Teknologi Informasi (SENSASI), 1, 161–164.
Aprilia Winda Utari, dkk. (2020). Analysis Of Financial Distress Potential Levels Using Altman Z- Score Method In The Food And Baverage Sector Manufacturing Compenies Listed In Indonesia Stock Exchhange For 2014 To 2018. Jom.Unri. Vol. 07
Aris Azharuddin, (2019).Pengaruh Ukuran Perusahaan, Leverage, Dan Kepemilikan Manajerial Terhadap Tingkat Konservatisme Akuntansi Pada Perusahaan Manufakturyang Terdaftar Di Bei Tahun 2015-2017. Artikel Ilmiah. Sekolah Tinggi Ilmu Ekonomi Perbanas surabaya
Balint, M., & Balint, E. (2018). Pengaruh Ukuran perusahaan terhadap konservatisme akuntansi. Jurnal Thrills and Regressions, 4(3), 1–149. https://doi.org/10.4324/9780429483998
Dini Firmasari, (2016) Pengaruh Leverage, Profitabilitas, Dan Financial Distress Terhadap Konservatisme Akuntansi. Skrisi. Adln - Perpustakaan Universitas Airlangga
Ghozali, Imam . (2018). Aplikasi AnalisisnMultivariate Dengan Program IBM SPSS. Semarang. Badann Penerbit Universitas Diponegoro.
M. yazid akhsani. (2018,). The Efect Of Growth Opportunity, Leverage, Financial Distress, and Company Size On Accounting Conservatism. Prosiding Business and Economics Conference In Utilizing of Modern Technology ISSN 2622 - 9404.
