PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rina Aulia Pahriyani; Antung Noor Asiah; Suriansyah Suriansyah

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rina Aulia Pahriyani, Antung Noor Asiah, Suriansyah Suriansyah

Abstract

This study aims to empirically examine and analyze the independent variables consisting of company size, leverage, and financial distress affecting the dependent variable of accounting conservatism by looking at the trends of accrual accounting for several months. The population of data used is the manufacturing and consumption industry manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 as many as 52 companies. This study uses a purposive sampling method with certain criteria and as many as 28 companies with a total sample of 84 companies used as research data. Data analysis used regression analysis and passed the classical assumption test and then the hypothesis was tested using multiple linear regression methods. The results showed that simultaneously company size, leverage, and financial distress had a significant influence on accounting conservatism. Athough partially, company size has a negative and significant effect on accounting conservatism. Leverage and financial distress have a positive and significant effect on accounting conservatism

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