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p-Index From 2020 - 2025
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All Journal Journal of Accounting and Auditing
Roosma, Steviana
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism Roosma, Steviana; Eliana, Eliana; Dhaniel Hutagalung
Journal of Accounting and Auditing Vol. 2 No. 1 (2025): October 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i1.140

Abstract

Objective - This study aims to obtain empirical evidence on the influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism.   Design/methodology/approach – The quantitative research method uses secondary data. The population in this study is Property & Real Estate companies that publish annual reports audited by independent auditors and sustainability reports listed on the Indonesia Stock Exchange in 2019-2023. Through a purposive sampling method, panel data of 110 observations was obtained. The analytical technique used to test the hypotheses was multiple linear regression analysis using Eviews 9 software.  Findings – The results of this study found that Debt Covenants and Managerial Ownership have a positive but statistically insignificant effect on Accounting Conservatism. Political Costs and Litigation Risk have a positive and significant effect on Accounting Conservatism.  Research limitations/implications – This study was conducted only on companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange during the period 2019–2023, This research only used sources from the companies’ financial statements and sustainability reports.  
Co-Authors Dhaniel Hutagalung Eliana Eliana