PENGARUH FINANCIAL DISTRESS, LEVERAGE, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI
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Abstract
his study aims to determine the effect of financial distress, leverage, firm size, and
growth opportunity variables on accounting conservatism. The population of this
study are transportation companies listed on the Indonesia Stock Exchange for the
period 2017-2019. The sample selection used purposive sampling technique and
produced 96 sample units. The data analysis technique used the Statistical Package
for Social Sciences (SPSS) and hypothesis testing with descriptive statistics,
inferential statistics, multiple linear regression and hypothesis testing. The results
showed that financial distress had a significant negative effect, firm size had a
significant positive effect. Meanwhile, leverage and growth opportunity have no
effect on accounting conservatism. Simultaneously, all dependent variables have an
effect on accounting conservatism. The conclusions obtained from this research are
that accounting conservatism will increase due to high financial distress caused by poor management quality and high political costs in the size of companies that have
large profits will encourage managers to apply conservative accounting.
Simultaneous test results show that financial distress, leverage, firm size, and growth
opportunity simultaneously affect accounting conservatism, because there are two
variables of financial distress and firm size affect accounting conservatism, so the
results of the simultaneous test show a significant effect of the four variables.
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