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PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN LEVERAGE PADA KONSERVATISME AKUNTANSI

Ni Wayan Noviantari · Ni Made Dwi Ratnadi

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

The financial report is a picture of a company's performance. Management is given flexibility in choosing accounting methods to be used one by applying the accounting conservatism. The purpose of this study was to determine the effect of financial distress, the size of the company, and leverage on accounting conservatism. Manufacturing companies listed in Indonesia Stock Exchange became the population in this study by the research period 2010-2013. The number of samples analyzed 241 years of the company. Samples were taken with stratified random sampling.Teknik method of analysis used is multiple linear regression analysis technique. The results of this study indicate that the negative impact of financial distress on accounting conservatism, the positive effect of firm size on accounting conservatism, and leverage a negative effect on accounting conservatism.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1997The conservatism principle and the asymmetric timeliness of earnings1 2012Metode Penelitian Bisnis 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns

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2018Factors Influencing the Application of Accounting Conservatism in the Company 2020PENGARUH INSENTIF PAJAK, FINANCIAL DISTRESS, EARNING PRESSURE TERHADAP KONSERVATISME AKUNTANSI 2021Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi 2020Pengaruh Financial Distress, Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi 2021Pengaruh Intensitas Modal, Financial Distress, Insentif Pajak dan Risiko Litigasi terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 2017The effect of good corporate governance, firm size, leverage and profitability on accounting conservatism level in banking industry

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