Journal of Accounting Inquiry
Vol. 2 No. 2 (2023)

The Influence of Financial Distress, Leverage, Firm Size, and Profitability on Accounting Conservatism

Dinan Fathi Shiddieqy (Unknown)
Prasojo, Prasojo (Unknown)
Utami, Ristianawati Dwi (Unknown)

Article Info

Publish Date
31 Dec 2023

Abstract

Purpose: This study aims to examine and analyze the effect of financial distress, leverage, firm size, and profitability on accounting conservatism. Methodology: The research sample this time is manufacturing companies listed on the Indonesian sharia stock index for 2017–2021. The method used in this study is panel data regression. This study uses the Fixed Effect Model as the best model in the study. Findings: This test found that the variables financial distress and profitability have a significant positive effect on accounting conservatism. Meanwhile, leverage and firm size have no effect on accounting conservatism. Novelty: This study continues previous research by using different samples and populations and adding an independent variable.

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Journal Info
Journal of Accounting Inquiry
Website

Abbrev

JAI

Publisher

Universitas Islam Negeri Sunan Kalijaga Yogyakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting Inquiry is an open access and peer-reviewed journal published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta in collaboration with APSAS. Journal of Accounting Inquiry invites researchers, academics, and practitioners to publish their original, conceptual, ...