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All Journal Jurnal Manajemen Terapan dan Keuangan JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Samudra Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Balance: Jurnal Ekonomi Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Nur Anita Chandra Putry, Nur Anita Chandra
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Impact of Growth Opportunities, Litigation Risk, Firm Size, and Financial Distress on Accounting Conservatism Putry, Nur Anita Chandra; Afifah, Mahya Alya
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i02.p01

Abstract

The purpose of this study is to examine the influence of selected factors on accounting conservatism among manufacturing companies listed on the Indonesia Stock Exchange during the period 2018–2023. Data were collected using a documentation method, specifically by obtaining financial statement information from the official websites of both the Indonesia Stock Exchange and the sampled companies. A total of 276 observations were obtained using a purposive sampling technique within a quantitative research framework. The analysis revealed that litigation risk and financial distress had a statistically significant positive effect on accounting conservatism, as indicated by significance values below the 0.05 threshold. In contrast, firm size was found to have a negative influence on the level of accounting conservatism applied. Meanwhile, growth opportunity was not shown to have any statistically significant impact on the extent to which accounting conservatism was implemented by the companies in the sample.
Co-Authors Afifah, Mahya Alya Agung, Yospingki Ali Agus Dwi Cahya Al Amaru, Bukhori Hiro Fajar Dewi Kusuma Wardani Dian Lestari Palambah Jati, Deviska Panggalih khasanah, Fitria Putri Nur Meli, Marselina Mutmainah Mutmainah Nur Anita Chandra Putry Palambah, Dian Lestari Prastyatini, Sri Lestari Yuli Solikhah, Fizni Ilma Sri Ayem Teguh Erawati, Teguh