Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi

PENGARUH FINANCIAL DISTRESS, BESARAN MODAL, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI

Shieren Novelinda (Unknown)
Ninik Anggraini (Unknown)
Eni Srihastuti (Unknown)

Article Info

Publish Date
14 Jul 2025

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%.

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Journal Info
Jurnal Ilmiah Manajemen dan Akuntansi
Website

Abbrev

jimat

Publisher

CV. Denasya Smart Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek ...