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All Journal Jurnal Nuansa Karya Akuntansi
Khairani, Kinanti Aurora
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Economics, Econometrics & Finance

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Pengaruh Pengendalian Internal dan Financial Distress terhadap Konservatisme Akuntansi Khairani, Kinanti Aurora; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.67

Abstract

Financial statements are a description of the company's condition within a certain period of time. One of the principles that can be used to prepare financial statements is the principle of conservatism. The use of accounting conservatism in preparing financial statements can reduce information asymmetry in a company. This study aims to determine how the effect of internal control and financial distress on accounting conservatism. This study used 163 samples of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results showed that internal control has no effect on accounting conservatism, while financial distress has a negative effect on accounting conservatism. This research is expected to increase knowledge on the topic of accounting conservatism in manufacturing companies in Indonesia. Suggestions for further research are expected to add other variables that may affect accounting conservatism.
Co-Authors Salma Taqwa