Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Accounting Inquiry
Dinan Fathi Shiddieqy
Universitas Islam Negeri Sunan Kalijaga, Jl. Laksda Adisucipto, Papringan, Caturtunggal, Kecamatan Depok, Kabupaten Sleman, Daerah Istimewa Yogyakarta 55281
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Financial Distress, Leverage, Firm Size, and Profitability on Accounting Conservatism Dinan Fathi Shiddieqy; Prasojo Prasojo; Ristianawati Dwi Utami
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.2.060-069

Abstract

Purpose: This study aims to examine and analyze the effect of financial distress, leverage, firm size, and profitability on accounting conservatism. Methodology: The research sample this time is manufacturing companies listed on the Indonesian sharia stock index for 2017–2021. The method used in this study is panel data regression. This study uses the Fixed Effect Model as the best model in the study. Findings: This test found that the variables financial distress and profitability have a significant positive effect on accounting conservatism. Meanwhile, leverage and firm size have no effect on accounting conservatism. Novelty: This study continues previous research by using different samples and populations and adding an independent variable.
Co-Authors Prasojo Prasojo Ristianawati Dwi Utami