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All Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat
HASUGIAN, Marnita
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Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism In Property Companies Listed on the IDX in 2021-2023 HASUGIAN, Marnita; PURBA, Rahima; PANGGABEAN , Fitri Yani
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1455

Abstract

This study aims to determine the effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism in property companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses an associative strategy to determine the relationship between two or more variables. The data in this study uses secondary data. The population in this study amounted to 92 companies. Sampling and sample size determination in this study were carried out using the Purposive Sampling method, resulting in a sample of 29 entities. The analytical approach uses multiple linear regression analysis, the coefficient of determination, the classical assumption test, and descriptive statistical data analysis. Use the t-test and F-test to test the hypothesis. This study found that Financial Distress has a significant effect on accounting conservatism, Leverage has no significant effect on accounting conservatism, and Managerial Ownership has no significant effect on accounting conservatism. The F-test in this study concluded that only Financial Distress has a significant effect on Accounting Conservatism, while Leverage and Managerial Ownership have no significant effect on Accounting Conservatism.
Co-Authors , Rahima Br Purba PANGGABEAN , Fitri Yani