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All Journal Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Permata Sari, Yossi Indah
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Economics, Econometrics & Finance

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DEBT COVENANT, FINANCIAL DISTRESS DAN PENGARUHNYA TERHADAP KONSERVATISME AKUNTANSI Puspita, Dyah Aruning; Permata Sari, Yossi Indah; Sugiono, Djoko
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 4 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i4.5602

Abstract

This research was conducted with the aim of knowing the effect of debt covenant and financial distress on accounting conservatism at consumer goods manufacturing company that listed at Indonesia Stock Exchange in 2019-2021. The research method use quantitative causality approach. Sampling technique used is purposive sampling and obtained sample of 34 consumers goods manufacturing company. Data processing by using Statistical Program for Social Science (SPSS) version 29. The results of this research indicate that debt covenant negative effect and significant on accounting conservatism at consumer goods manufacturing company that listed at Indonesia Stock Exchange in 2019-2021, financial distress doesn’t effect and insignificant on accounting conservatism at consumer goods manufacturing company that listed at Indonesia Stock Exchange in 2019-2021.
Co-Authors Djoko Sugiono Dyah Aruning Puspita