Pengaruh Financial Distress, Capital Intensity, Leverage, dan Cash Flow terhadap Konservatisme Akuntansi
DOI:
https://doi.org/10.30640/jumma45.v4i2.5041Keywords:
Accounting Conservatism, Capital Intensity, Cash Flow, Financial Distress, LeverageAbstract
This study aims to analyze the effect of financial distress, capital intensity, leverage, and cash flow on accounting conservatism. The research focuses on companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The sample was selected using a purposive sampling technique based on predetermined criteria to ensure the relevance of the data analyzed, resulting in 71 companies meeting the requirements for this study. The analytical method employed is multiple linear regression analysis, utilizing the SPSS version 22.0 statistical tool.The results of this study indicate that financial distress, capital intensity, and leverage have a negative and significant effect on accounting conservatism. This suggests that companies experiencing financial difficulties, having high capital intensity, and high leverage ratios tend to exhibit lower levels of accounting conservatism in their financial reporting. This occurs because companies often avoid conservative financial statements to present better financial performance to investors and creditors. Conversely, cash flow shows a positive and significant effect, indicating that companies with strong cash flows face less financial pressure, leading to increased conservative financial reporting as management opts for greater transparency.
References
Agustina, L., Apriliyani, P., & Jati, K. W. (2023). The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable. Accounting Analysis Journal, 11(1), 64-74. https://doi.org/10.15294/aaj.v11i1.63340
Anggraini, E. R., & Meidiyustiani, R. (2024). Pengaruh Financial Distress, Leverage, Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi. Jurnal Ekonomika Dan Manajemen, 13(1), 107. https://doi.org/10.36080/jem.v13i1.2859
Bahantwelu, M. I., & Welay, P. A. (2024). Pengaruh Financial Distress, Ukuran Perusahaan Dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar di BEI 2016-2020. Accounting Research Unit (ARU Journal), 5(1), 38-46. https://doi.org/10.30598/arujournalvol5iss1pp38-46
Dewi, M. W., & Heliawan, Y. A. (2021). PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PUBLIK, LEVERAGE, FIRM SIZE, DAN OPERATING CASH FLOW TERHADAP KONSERVATISME AKUNTANSI. Jurnal Akuntansi Dan Pajak, 22(01), 426-433. https://doi.org/10.29040/jap.v22i1.2723
Diasca, Y., & Apriliawati, Y. (2022). DETERMINAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TERDAFTAR DI BEI. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, Dan Akuntansi, 14(2), 84-102. https://doi.org/10.35313/ekspansi.v14i2.3878
Fitriani, A., & Ruchjana, E. T. (2020). FITRIANI_941-3390-1-PB. Jurnal Ekonomi-Manajmen-Akuntansi, 16(2), 82-93.
Halimah, L., Rifa'atul, A., Julianti, A. D., Farida, I., & Prawira, A. (2021). PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW. Sistem Informasi, Keuangan, Auditing, Dan Perpajakan, 5(2), 181-189. http://jurnal.usbypkp.ac.id/index.php/sikap https://doi.org/10.32897/jsikap.v5i2.515
Harini, G., Syamra, Y., & Setiawan, P. (2020). Pengaruh Insentif Pajak, Pajak, dan Cash Flow terhadap Konservatisme Akuntansi (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Jurnal Manajemen Dan Kewirausahaan, 11(1), 10-23. https://doi.org/10.31317
Indriyanto, E., & Cahyani, T. D. (2022). Konservatisme Akuntansi: Faktor Financial Distress, Intensitas Modal, Dan Debt Covenant. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 4(2), 161-174. https://doi.org/10.36407/akurasi.v4i2.721
Irawan, S., & Apriwenni, P. (2021). PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA. Jurnal Akuntansi Bisnis, 14(1). https://doi.org/10.30813/jab.v14i1.2458
Kurniawan, Y. A., Farida, F., & Purwantini, A. H. (2022). Pengaruh Ukuran Perusahaan, Intensitas Modal, Leverage, Growth Opportunities dan Financial Distress terhadap Konservatisme Akuntansi. Borobudur Accounting Review, 2(1), 1-22. https://doi.org/10.31603/bacr.6970
Maharani, D. P., & Dura, J. (2023). Pengaruh Risiko Litigasi, Intensitas Modal Dan Financial Distress Terhadap Konservatisme Akuntansi. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 17(2), 226-238. https://doi.org/10.32815/jibeka.v17i2.1697
Mariati, N., & Setiawan, M. A. (2024). Pengaruh Kepemilikan Institusional, Financial Distress, dan Intensitas Modal terhadap Konservatisme Akuntansi. JURNAL EKSPLORASI AKUNTANSI, 6(1), 44-58. https://doi.org/10.24036/jea.v6i1.1109
Mumayiz, N. A., Akuntansi, P. S., Ekonomi, F., & Telkom, U. (2020). Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi. Studi Akuntansi & Keuangan Indonesia, 3(1), 29-49. https://doi.org/10.21632/saki.3.1.29-49
Nainggоlan, F., & Lеstari, T. U. (2024). Pengaruh Cash Flow, Financial Distress, Dan Investment Opportunity Set Terhadap Konservatisme Akuntansi (Studi Pada Sektor Property & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 -2021) (Vol. 11, Issue 1). https://doi.org/10.62379/jakp.v1i2.151
Nidya Alvira, L., & Kusumawati, E. (2025). Company Growth, Komite Audit, Komisaris Independen, Cash Flow dan Dividend Payout Ratio terhadap Konservatisme Akuntansi. JAFM, 5(6), 1358-1371. https://doi.org/10.38035/jafm.v5i6
Oktana, E., Satriawan, B., & Robin. (2023). PENGARUH LEVERAGE, INTENSITAS MODAL DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI DENGAN KEPEMILIKANMANAERIAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTORMAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA). Jurnal Ilmiah Manajamen, Ekonomi, Dan Akuntansi, 7(3), 1568-1591. https://doi.org/10.31955/mea.v7i3.3447
Priyono, M. Y. V., & Suhartini, D. (2022). PENGARUH FIRM SIZE, CASH FLOW, LEVERAGE, GROWTH OPPORTUNITY, DAN PROFITABILITY TERHADAP KONSERVATISME AKUNTANSI. JAMBURA ECONOMIC EDUCATION JOURNAL, 4(1), 51-65. https://doi.org/10.37479/jeej.v4i1.11117
Putri, R. D., Zulaecha, H. E., Hidayat, I., & Sudarmanto, E. (2022). PENGARUH KEPEMILIKAN MANAJERIAL, INTENSITAS MODAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI. Jurnal Mahasiswa Manajemen Dan Akuntansi, 1(2), 152-168. https://doi.org/10.30640/jumma45.v1i2.328
Putri, S. Y. A. (2022). Pengaruh Financial Distress Terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). In Jurnal Akademi Akuntansi Indonesia Padang (Vol. 2, Issue 1). https://doi.org/10.31933/jaaip.v2i1.548
Rini Syahril Fauziah, & Fadhilah, N. H. K. (2022). The Impact of Credit Risk on The Profitability With Characteristics Bank as Control Variables. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 9(2), 145-158. https://doi.org/10.30656/jak.v9i2.4346
Rizki, T., & Rahayuningsih, D. A. (2021). FAKTOR YANG MENDUKUNG PENERAPAN KONSERVATISME AKUNTANSI PERUSAHAAN MANUFAKTUR DI BEI. http://jurnaltsm.id/index.php/EJATSM
Sari, W. P. (2020). The Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with Litigation Risk as Moderated Variables in Manufacturing Companies Listed on BEI. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 3(1), 588-597. https://doi.org/10.33258/birci.v3i1
Sudrajat. (2022). Pengaruh Financial Distress, Profitabilitas, Dan Company Growth Terhadap Konservatisme Akuntansi. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 233-240. https://doi.org/10.37641/jiakes.v10i1.1318
Suyono, N. A. (2021). Faktor Determinan Pemilihan Konservatisme Akuntansi. Journal of Economic, Management, Accounting and Technology, 4(1), 67-76. https://doi.org/10.32500/jematech.v4i1.1653
Yulianti, A., & Nursiam. (2022). THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND MANAGERIAL OWNERSHIP ON ACCOUNTING CONSERVATISM (Empirical Study of Manufacturing Firms Listed on the Indonesia Stock Exchange for the Period 2017-2020). Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 6. https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Zelvira, R., Honesty, F. F., Honesty, H. N., & Pebriyani, D. (2024). Pengaruh Capital Intensity, Investment Opportunity Set dan Corporate Social Responsibility terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jurnal Nuansa Karya Akuntansi, 2(1), 68-81. https://doi.org/10.24036/jnka.v2i1.51
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
