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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Dinamika Jurnal Pendidikan Dasar Riset Akuntansi dan Keuangan Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi dan Keuangan Ranah Research : Journal of Multidisciplinary Research and Development Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Riset Akuntansi dan Keuangan Indonesia
Hartikasari, Annisa Ilma
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Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI: Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Pratama, Aditya; Setyadi, Edi Joko; Pramono, Hadi; Hartikasari, Annisa Ilma
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i3.894

Abstract

The purpose of this study is to analyze and test empirically whether the variables of financial distress, leverage, and profitability can affect accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The data analysis technique used is panel data regression analysis and uses E-Views 12 software. The sample selection was carried out by purposive sampling, with several restrictions. Based on the panel data regression analysis test, it is known that financial distress and leverage have a significant positive effect on accounting conservatism. Meanwhile, accounting conservatism is significantly negatively affected by profitability. This study has limitations because there are problems with the results of normality, autocorrelation, and heteroscedasticity tests which previously used 184 data samples reduced to 84 data samples and limitations on the observation period.
Co-Authors Aditya Pratama Ani Kusbandiyah Dirgantari, Novi Eko Hariyanto Fitriati, Azmi Hadi Pramono Hayuningtyas, Faizah Diah Iswanto, Ochadifa Salsabila Iwan Fakhruddin Kafitasari, Arie Widya Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pramurinda, Rezky Pratama, Bima Cinintya Pribadi, Kukuh Iqnatul Prismulyantoro, Arif Pujiharto, P Rahmawati, Ika Yustina Restu Frida Utami Sailarizka Nukman, Rafidah Santoso, Selamet Eko Budi Setyadi, Edi Joko Sri Wahyuni Yoga Yuniadi