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All Journal Hasanuddin Economics and Business Review Jurnal Abdimas Multidisiplin
Utami, Tika Putri
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Financial Distress, Growth Opportunities, and Female Directors on Accounting Conservatism Agustina, Fitria Fertha; Utami, Tika Putri
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5615

Abstract

This study aims to test and analyze the effect of the level of financial difficulty, growth opportunities, and female directors on accounting conservatism in manufacturing companies listed on ISSI during the period 2019-2022. This study uses a quantitative approach and uses secondary data from annual financial reports. Data analysis was carried out using multiple linear regression , analysis and testing were carried out using the SPSS 25 statistical tool. The results of the study indicate that the level of financial difficulty has a negative effect on accounting conservatism with a significance value of 0.003 <0.05, meaning that the higher the level of financial difficulty, the lower the level of accounting conservatism. Conversely, growth opportunities value with a significance of 0.007 < 0.05 and female directors with a significance value of 0.028 < 0.05 indicate a positive influence on accounting conservatism, meaning that growth opportunities and female directors can encourage companies to implement more accounting conservatism. This study providespractical implications regarding considerations of the application of accounting conservatism in companies according to company conditions.
The Influence of Financial Distress, Growth Opportunities, and Female Directors on Accounting Conservatism Agustina, Fitria Fertha; Utami, Tika Putri
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5615

Abstract

This study aims to test and analyze the effect of the level of financial difficulty, growth opportunities, and female directors on accounting conservatism in manufacturing companies listed on ISSI during the period 2019-2022. This study uses a quantitative approach and uses secondary data from annual financial reports. Data analysis was carried out using multiple linear regression , analysis and testing were carried out using the SPSS 25 statistical tool. The results of the study indicate that the level of financial difficulty has a negative effect on accounting conservatism with a significance value of 0.003 <0.05, meaning that the higher the level of financial difficulty, the lower the level of accounting conservatism. Conversely, growth opportunities value with a significance of 0.007 < 0.05 and female directors with a significance value of 0.028 < 0.05 indicate a positive influence on accounting conservatism, meaning that growth opportunities and female directors can encourage companies to implement more accounting conservatism. This study providespractical implications regarding considerations of the application of accounting conservatism in companies according to company conditions.
Pendampingan Manajemen Usaha Laundry Berbasis Tekonologi Sunarmi, Sunarmi; Marthalena, Yenny; Utami, Tika Putri; Juliyana, Milan
Jurnal Abdimas Multidisiplin Vol. 1 No. 2 (2023): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v1i2.1760

Abstract

Purpose: This mentoring program aims to help partners increase their business capacity through promotion and repair/addition of business equipment. Research Methodology: The partner in this program is Laundry Bunda, a business that was just started in  September 2015 by the owners  Sri Wahyuni and Henry Yudo Pranoto, located at Blok V No.5, Jl. Perum BKP, Kemiling Permai, Kec. Kemiling, Bandar Lampung City, Lampung 35152, Indonesia. The problems faced by partners include: 1) promotional activities are not yet optimal, 2) equipment is not adequate/not enough, and 3) business layouts are not well organized. To overcome these problems in this service program the activities that have been carried out are: Expanding the market and maximizing promotional media by: Making business signboards, making and distributing brochures, promoting through social media, giving discount cards to customers. Results: The results of this program are: 1) Laundry Bunda business has a bigger and more attractive signage; 2) partners have online promotion media on Instagram; 3) partners have online brochures through Imooji; 4) the presence of additional equipment and a neat and comfortable business layout Conclusions: Availability of partner awareness to optimize business promotion activities, Availability of promotional media both simple and promotional media on Instagram, Availability of partner awareness to maintain service quality, Availability of additional equipment which supports the laundry business process.
Co-Authors Fitria Fertha Agustina Juliyana, Milan MARTHALENA, YENNY Sunarmi Sunarmi