PENGARUH FINANCIAL DISTRESS, LEVERAGE, FIRM SIZE, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI

Dinan Fathi Shiddieqy, NIM.: 18108040066 (2023) PENGARUH FINANCIAL DISTRESS, LEVERAGE, FIRM SIZE, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the effect of financial distress, leverage, firm size, and profitability on accounting conservatism. Based on previous research which had inconsistent results regarding this research topic, the researchers tried to retest using a sample of manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2017-2021. The research sample was taken using a purposive sampling method, amounting to 71 companies. The analytical method uses Least Square Dummy Variable (LSDV) using the Econometric Views (Eviews) 9 application. The results showed that the financial distress and profitability variables had a significant positive effect on accounting conservatism, while the leverage and firm size variables had no effect on accounting conservatism.

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