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Nanda Ismi Kumalawati
Institut Bisnis dan Informatika Kwik Kian Gie
Economics, Econometrics & Finance

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PENGARUH UNCONDITIONAL DAN CONDITIONAL CONSERVATISM TERHADAP FINANCIAL DISTRESS Nanda Ismi Kumalawati; Rizka Indri Arfianti
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (942.825 KB) | DOI: 10.52859/jba.v5i2.26

Abstract

Financial distress is increasingly faced by some companies early in bankruptcy; it’s usually caused by the improper basis of decision making and the unavailability of cash. Therefore, financial distress is very important to know as early as possible so it can be resolved and no bankruptcy happens. Conservatism is considered to be one factor that can reduce the risk of financial distress. So this study aims to examine the influence of conservatism on financial distress. The sample of the company used manufacturing companies during the period 2014-2016, this study also testing some companies that have experienced of financial distress during the period of observation. Data analysis techniques use multiple linear regression analysis. Through the results of this study, it can be concluded that unconditional conservatism and conditional conservatism proved to negatively affect financial distress.
Co-Authors Rizka Indri Arfianti