scholarly journals DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN: PERAN MODERASI FINANCIAL DISTRESS

2019 ◽  
Vol 4 (2) ◽  
pp. 127
Author(s):  
Malikhatun Dayyanah ◽  
Dhini Suryandari
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Manufacturing Companies ◽  
Units Of Analysis ◽  
Interest Conflict ◽  
Positive Effect

The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. The sample selection used purposive sampling method, there are 30 companies as research sample and 90 units of analysis. Out of this amount, there are 21 units of analysis which are outlier data, so totally there are 69 units of analysis. Analysis of research data used are descriptive statistics and inferential statistics which are processed with IBM SPSS Statistics 23 software. The results show that leverage and litigation risk have significant positive effect on accounting conservatism. While interest conflict has no affection on accounting conservatism. Financial distress is able to moderate the influence of interest conflict on accounting conservatism, but it is not able to moderate the influence of leverage and risk of litigation on accounting conservatism.

scholarly journals The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Test Results ◽  
Manufacturing Companies ◽  
Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 

scholarly journals Pengaruh Financial Distress, Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi

2020 ◽  
Vol 2 (4) ◽  
pp. 3500-3516
Author(s):  
Iddha Wahyu Dwi Putra ◽  
Vita Fitria Sari
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Regression Coefficient ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Descriptive Statistics ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Research Objects ◽  
Positive Effect

This study aims to prove empirically the effect of financial distress, leverage and profitability on accounting conservatism. The sample selection in this study used a purposive sampling method with various criteria according to the objectives of the study. The total samples used as research objects in this study were 60 manufacturing companies. The data analysis used in this research is descriptive statistics using logistic regression analysis techniques. The results of this study can prove that financial distress has no effect on accounting conservatism. A regression coefficient of -0.171 of one unit will reduce accounting conservatism by 0.171 units. The significance value (sig) of 0.389> greater than 0.05, it can be concluded that the hypothesis H1 is rejected. In addition, this study can also prove empirically that leverage has a positive effect on accounting conservatism with a sig value of 0.026 <0.05. Then it can be concluded that the H2 Hypothesis is Accepted. Meanwhile, the profitability variable has an effect on accounting conservatism with a significance value (sig) of 0.022 less than 0.05. So it can be concluded that the H3 Hypothesis is Accepted. Suggestions for further research are expected to increase the number of research samples and also the year of observation. Can also use other variables that are used to measure accounting conservatism. While the overall contribution in this study was 5.7% while 94.3% was influenced by other factors or other variables not included in this study.

Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 – 2019

2021 ◽  
Vol 11 (1) ◽  
pp. 1-14
Author(s):  
Ananda Rama Dhani ◽  
Nolla Puspita Dewi
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method.

scholarly journals Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

2020 ◽  
Vol 2 (4) ◽  
pp. 3793-3807
Author(s):  
Rahmadini Safitri ◽  
Mayar Afriyenti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Independent Variables ◽  
Positive Effect ◽  
Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

scholarly journals Public Accounting Firm Switching: Empirical Study on Manufacturing Companies Listed in Indonesia Stock Exchange

2020 ◽  
pp. 27-42
Author(s):  
Mukhtaruddin . ◽  
Yulia Saftiana ◽  
Tiara .
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Significance Level ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Research Period

Public Accounting Firm (PAF) switching in companies follows the regulation number 17/PMK.01/2008 article 3 of the Minister of Finance Republik Indonesia, which is in a period of 6 years or voluntarily. The purpose of this research is to analyze the effect of the size of PAF, financial distress (FD), firm size of client (FSC), client management switching (CMS), audit comitee switching (ACS) to PAF switching voluntarily on manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2010-2014. The population in this research are manufacturing companies listed in IDX in 2010-2014. The sample in this study were taken by purposive sampling method and 21 companies are selected as the sample by criteria. These variables are then tested using logistic regression at a significance level of 5 percent. The result showed that the size of PAF, FD, FSC, CMS does not affect PAF Switching and ACS has affect PAF Switching. The limitations of this research, the variables used only five independent variables, the research period only five years, and sample selection is only based on a purposive sampling.

scholarly journals Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sartika Wulandari
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

scholarly journals The effect of policy on debt and profitability with firm values with corporate governance as moderate variables

2022 ◽  
Vol 10 (8) ◽  
pp. 39-46
Author(s):  
Randy Chaidir ◽  
Rosidi Rosidi ◽  
Wuryan Andayani
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Debt Policy ◽  
Positive Effect

This study aims to determine the effect of debt policy and profitability on firm value moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method in order to obtain a total of 195 samples that met the specified criteria. This research was tested using Moderated Regression Analysis. The results of this study provide evidence that debt and profitability policies have a positive effect on firm value.  Corporate is unable to influence the policy of debt to the value of the company, meaning that corporate governance cannot parse the information asymmetry caused by the policy of debt to corporate value and corporate governance strengthen the influence of profitability on firm value, which means that with the increasing corporate governance can strengthen the effect of profitability on firm value.

scholarly journals Pengaruh Profitabilitas dan Struktur Aktiva terhadap Harga Saham dengan Struktur Modal sebagai Variabel Intervening pada Perusahaan Manufaktur di Bursa Efek Indonesia

2019 ◽  
Author(s):  
Muhammad Izwan ◽  
jhon fernos
Keyword(s):  
Capital Structure ◽  
Stock Prices ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
The Relationship ◽  
Positive Effect

This research is quantitative research. With the method of data collection is documentation. The population in this study were manufacturing companies listed on the Indonesian stock exchange in the 2013-2017 period. The sample is focused on the consumer goods industry sector and after sample selection is done using the professional sampling method, the sample is 16 companies. Data analysis method uses regression analysis with intervening and extended by analyzing the path and get the following results: there is a positive and significant effect of profitability on stock prices, asset structure has no significant positive effect on stock prices, profitability has a positive and significant effect on capital structure, asset structure has a positive and significant effect on capital structure, capital structure has a negative and significant effect on stock prices, and the capital structure does not mediate the relationship between profitability and asset structure variables on stock prices

scholarly journals The Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with Litigation Risk as Moderated Variables in Manufacturing Companies Listed on BEI

2020 ◽  
Vol 3 (1) ◽  
pp. 588-597
Author(s):  
Warsani Purnama Sari
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Interaction Testing

This study aims to examine and analyze the effect of financial distress and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study were 147 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017, with a purposive sampling technique so that 102 samples were obtained. The method of data analysis uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that financial distress and growth opportunities partially had a positive and significant effect on accounting conservatism. Litigation risk as a moderating variable strengthens the effect of litigation risk on accounting conservatism, and litigation risk weakens the effect of growth opportunities on accounting conservatism on Manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.

scholarly journals The Effect of Managerial Ownership Structure, Financial Distress and Growth Opportunities to Application of Accounting Conservatism Principles with Litigation Risk as Moderating Variables on Manufacturing Companies Listed on the Indonesia Stock Exchange

2022 ◽  
Vol 9 (1) ◽  
pp. 108-120
Author(s):  
Oktavia Fahrina Lubis ◽  
Azhar Maksum ◽  
Muammar Khadafi
Keyword(s):  
Ownership Structure ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Litigation Risk ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Study Results

This study aims to examine and analyze the effect of managerial ownership structure, financial distress, and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study was 171 manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. This research was conducted using the purposive sampling technique so that 36 samples were obtained. The data analysis method used multiple linear regression analysis and interaction tests with the help of the Eviews application program. The study results indicate that growth opportunities partially have a positive effect on applying the principle of accounting conservatism. Meanwhile, managerial ownership structure and financial distress partially do not affect the application of accounting conservatism principles. Simultaneously managerial ownership structure, financial distress and growth opportunities affect the application of accounting conservatism principles. Litigation risk as a moderating variable cannot moderate the influence of managerial ownership structure, financial distress, and growth opportunities on applying accounting conservatism principles to manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. Keywords: managerial ownership structure, financial distress, growth opportunities, litigation risk and accounting conservatism.

Sign in / Sign up

Export Citation Format

Share Document