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All Journal International Journal of Evaluation and Research in Education (IJERE) Litera Journal of Education and Learning (EduLearn) Jurnal Celtic LingTera Ahmad Dahlan Journal of English Studies Jurnal Informatika dan Teknik Elektro Terapan Equilibrium: Jurnal Pendidikan EDULITE: Journal of English Education, Literature and Culture JPK (Jurnal Pancasila dan Kewarganegaraan) ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar JURNAL PENDIDIKAN TAMBUSAI Manuju : Malahayati Nursing Journal Proceedings of ISELT FBS Universitas Negeri Padang English Language Teaching Educational Journal Community Empowerment UAD TEFL International Conference Indonesian Journal of Intellectual Publication (IJI Publication) Jurnal Jarlit Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) International Journal of Economics (IJEC) IRSYADUNA: Jurnal Kemahasiswaan Jurnal Al Burhan Journal of Early Childhood Education Studies Nuris Journal of Education and Islamic Studies Qawwam Teaching English as a Foreign Language Journal ADJES (Ahmad Dahlan Journal of English Studies) IIJSE Jurnal Riset Daerah Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Manajemen & Kewirausahaan ATH-THALIB Indonesian Journal of Intellectual Publication (IJI Publication)
Nur Fatimah
Universitas Ahmad Dahlan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : IIJSE

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The Impact of Financial Distress and Company Size on Accounting Conservatism Tuharea, Firdaus Indrajaya; Fatimah, Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4066

Abstract

The study aims to explore and illustrate the relationship between accounting conservatism financial hardship and business size for companies in the property and real estate sectors listed on the IDX between 2018 and 2020. Accounting conservatism is the dependent variable in this study. A recording method known as accounting conservatism anticipates all losses as opposed to simply gains. Earnings are not recognized unless they are legally verified and show that real money will be received. Financial distress is the initial independent variable that represents the phase of a company’s financial deterioration that takes place before bankruptcy or liquidation. The second independent variable is firm size, which is a scale that allows the company’s size to be categorized according to a number of factors, such as market capitalization, net sales, and total assets. This study employed a quantitative methodology, with statistical data analysis performed using SPSS Version 21. The procedure employed the multiple linear regression analysis method, which included the use of the coefficient of determination, a traditional assumption text, and hypothesis testing. The findings show that 1) Firm Size and Financial Distress have a somewhat substantial impact on Accounting Conservatism. 2) Accounting conservatism is significantly impacted by both firm size and financial distress at the same time.
Co-Authors Abdul jalil ADRIANI ADRIANI Afriandi, Muhamad Argi Ahmad Azhari Akbar, Muhamad Randy Alida, Rizky Amirul Arif Amrillah, Asep Anggraini, Dwi Meila Nur Apichat, Bushro Ara Hidayat, Ara Arilia Triyoga Asep Amrillah Aziz Wahab, Abd. Azwar Abbas Baehaqi Bambang Widi Pratolo Basri, Abdul Rahman Bushro Apichat Cut Zahiya Listy Humaira Dedek Ajeng Okta Triana Diah Pradiatiningtyas Diana, Nila Dinsar, Arfandy Dwi Sulisworo Erna Andriyanti Ervina, Rochma Fahmi, M. Nuril Gigit Mujianto Hafiz, Ahsan Putra Hamdan Anwari, Hamdan Hardianti, Khustiah Hidayat, Candra Husein, Muhammad Qori Ikhsan Ikhsan Indriani Indriani Irdani, Nadya Japen Sarage Juli, La Karisma, Nurul Khalidiyah, Tuhfatul Kyswantoro, Yunita Firdha Luqman Hakim Maslachah, Maslachah Masruroh, Khayatul Meitasari, Silvia Devi Muhamad Argi Afriandi Muhamad Argi Afriandi Muhammad Fikri Rayendra Muhammad Hifdil Islam Nada, Saila Qothrin Nadya Irdani Nur Fadilla, Nur Nur Faizah Nur Hidayati Nur Jannah Nur Rifai Akhsan Nuraini Nuraini Nurlaila Nurlaila Nuryana, Zalik Nuryani, Eka Sri Osa, Afrilia Panji Nur Fitri Yanto Permadi, Rendhy Satriyo Prakoso, Firza Agung Pratomo Widodo Puspitasari, Desy Putri, Faradilla Alisa Qomusuddin, Ivan Fanani Rafidah Rafidah Rahmania Rahmania Ratnasari Dyah Utami Rifana, Sinta Putri Rismawati Rismawati Rizqiyatul Firdausiah, Himami Rusmana, Melati Sintia Sanidi Sanidi Sarly Gustini Pratiwi Sasmita, Nova Septi Shinta Sunaryati Siti Fatimah Siti Latifah Siti Umayah, Siti Soviyah Soviyah Soviyah Soviyah, Soviyah Sumantri Sumantri Suryanto, Indra Suwarsih Madya Tiarnida Nababan Tri Rina Budiwati Trisna Avi Listyaningrum Triyoga, Arilia tuharea, firdaus indrajaya Wahyudi, Mukhammad Widi Pratolo, Bambang Widodo Hariyono Wiwiek Afifah Yudiantoro, Kholiq Zuraina Ali