Pengaruh Financial Distress, Leverage, Persistensi Laba, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi
(Studi Empiris: Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2022–2024)
DOI:
https://doi.org/10.30640/jumma45.v5i1.6067Keywords:
Accounting Conservatism, Earnings Persistence, Financial Distress, Firm Size, LeverageAbstract
The purpose of this research is to look at the accounting conservatism of consumer goods companies listed on the IDX from 2022 to 2024 and see how factors like financial distress, debt, earnings persistence, and firm size affect it. The post-COVID-19 economic recovery is the impetus for the study because of the rising demand for trustworthy financial reporting, the diversity of financial situations across businesses, and the general air of economic uncertainty.This study uses a causal associative research strategy and is quantitative in nature. Secondary data culled from audited yearly financial accounts is what's used. The research uses a purposive sample technique to pick seven companies to follow for three years, yielding twenty-one observations in the panel data. Using panel data regression analysis, the Fixed Effect Model (FEM) is determined to be the optimum estimation model by applying the Chow and Hausman tests.The findings show that accounting conservatism is positively and significantly affected by financial crisis and earnings persistence. The opposite is true for accounting conservatism and leverage/firm size. Firms are encouraged to adopt more conservative accounting techniques by financial pressure and high-quality earnings, according to these findings, which support Agency Theory and Signalling Theory. The findings, however, do not lend much credence to Positive Accounting Theory's Debt Covenant and Political Cost Hypotheses.According to this research, financial hardship and profits quality, not capital structure or firm size, are the primary drivers of accounting conservatism during the economic recovery phase..
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