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All Journal Jurnal Ilmiah Manajemen dan Akuntansi
Shieren Novelinda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH FINANCIAL DISTRESS, BESARAN MODAL, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI Shieren Novelinda; Ninik Anggraini; Eni Srihastuti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pktb8h49

Abstract

This study aims to analyze the effect of financial distress, capital size, and leverage on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from annual financial reports. The sample consists of 10 transportation companies selected using purposive sampling. The results show that financial distress has a significant negative effect on accounting conservatism, capital size has a significant positive effect, while leverage has no significant effect. Simultaneously, these variables have a significant effect on accounting conservatism with a contribution of 26.9%.
PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BEI Ria Lusiana; Shieren Novelinda; Imroatus Sholekah; Rafli Aldi Saputra
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9d8emb09

Abstract

There have been many challenges in cigarette companies in recent years, including a decline in sales due to COVID-19, as well as government policies regarding excise and taxes which have triggered profit management in companies. The aim of this research is to find out how company size and financial difficulties affect earnings management. This research method uses quantitative methods with multiple linear regression analysis. The results of the analysis showed that there were symptoms of multicollinearity and autocorrelation in the regression model, but no symptoms of heteroscedasticity were found. The conclusion of this research is that financial distress and company size have an influence on earnings management of cigarette sub-sector companies on the IDX. The independent variable does not have a significant effect on the dependent variable when viewed partially, but has an effect simultaneously. Suggestions for further research are to expand the scope of the variables studied.
Co-Authors Eni Srihastuti Imroatus Sholekah Ninik Anggraini Rafli Aldi Saputra Ria Lusiana