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All Journal International Journal Management and Economic (IJME) International Journal Multidisciplinary Science
Wulandari Cahyani Putri
Pamulang University
Humanities Economics, Econometrics & Finance Education Social Sciences

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THE INFLUENCE OF FINANCIAL DISTRESS, DEBT COVENANT AND POLITICAL COST ON ACCOUNTING CONSERVATISM IN BANKING SECTOR FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Wulandari Cahyani Putri; Lindawati Lindawati; Syamsul Mu'arif
International Journal Management and Economic Vol. 2 No. 3 (2023): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v2i3.975

Abstract

This research aims to prove empirically the effect of financial distress, debt covenants, and political costs on accounting conservatime. This research was conducted in a financial services company in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2016–2020. The research method used is descriptive quantitative. The type of data used is secondary data. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 22 companies with a research period of 5 (five) years, so that 110 samples were obtained. Data processing using Microsoft Office Excel Program and Statistics Program Eviews 9 analyzed descriptive statistics, model suitability test, classical assumption test, coefficient of determination (R2), panel data regression analysis, F statistical test and t statistical test. The results of the F statistical test for financial distress, debt covenants, and political costs variables simultaneously affect accounting conservatism. The results of the t-statistical test for the financial distress variable have a negative effect on accounting conservatism, debt covenants and political costs partially have a positive effect on accounting conservatism.
THE INFLUENCE OF ASSET TANGIBILITY, GROWTH OPPORTUNITY, AND BUSINESS RISK ON CAPITAL STRUCTURE IN THE PROPERTY AND REAL ESTATE SECTOR OF THE INDONESIA STOCK EXCHANGE Wulandari Cahyani Putri
International Journal Multidisciplinary Science Vol. 4 No. 1 (2025): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v4i1.1933

Abstract

This study examines the influence of asset tangibility, growth opportunity, and business risk on capital structure in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. Using a quantitative associative approach, the research analyzes secondary data from financial reports of 22 companies. The results indicate that asset tangibility has a negative impact on capital structure, suggesting that companies with higher tangible assets rely more on internal financing. Growth opportunity positively affects capital structure, meaning companies with strong growth potential tend to use more debt for expansion. Business risk also positively impacts capital structure, implying that higher business risks encourage greater debt usage for financial discipline. These findings align with agency theory and signal theory, highlighting the importance of internal factors in financing decisions. This research provides insights for managers and investors in optimizing capital structure strategies.
Co-Authors Lindawati Lindawati Syamsul Mu'arif