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All Journal Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR)
Juliana, Christina
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Humanities Economics, Econometrics & Finance Social Sciences

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Assessing Financial Distress: The Role of Financial Ratios & Managerial Ownership Thio Anastasia Petronila; Difanda Putra Wicaksana; Juliana, Christina
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1201

Abstract

The aim of this research is to examine the effect of the current ratio, debt-to-asset ratio, and company size on financial distress, with managerial ownership as a moderating variable. The research population consists of infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2022, while the sample includes 28 companies, totaling 103 observation data points, selected using the purposive sampling method and casewise diagnostics. Data analysis is conducted using descriptive statistics and the moderated regression analysis method. Financial distress is measured using the modified Altman Z-Score. The analysis findings indicate that the current ratio has a negative effect on financial distress, while the debt-to-asset ratio has a positive effect. However, company size has no significant effect on financial distress. Furthermore, managerial ownership does not moderate the effects of the current ratio, debt-to-asset ratio, or company size on financial distress.
Capital Intensity, Covenants, Distress, and Pressure: Drivers of Accounting Conservatism Thio Anastasia Petronila; Natanael Delfiero; Juliana, Christina
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2581

Abstract

Accounting conservatism is a principle of prudence in financial reporting, where companies recognize potential losses and liabilities promptly while delaying the recognition of assets and earnings. This study aims to examine the influence of capital intensity, debt covenants, financial distress, and earning pressure on the application of accounting conservatism. The research focuses on non-financial companies listed in the LQ45 index during the 2021–2023 period. Using purposive sampling, 25 companies were selected, resulting in 75 observation units. Data were analyzed using descriptive statistics and multiple linear regression with IBM SPSS version 25. The findings reveal that capital intensity and debt covenants have no significant effect on accounting conservatism. However, financial distress has a negative effect, while earning pressure has a positive effect on the application of accounting conservatism. These results highlight the role of internal financial conditions in shaping conservative accounting practices, offering insights for managers, investors, and regulators regarding risk assessment and financial reporting strategies.
Co-Authors Difanda Putra Wicaksana Natanael Delfiero Thio Anastasia Petronila