PENGARUH LEVERAGE, FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI

Abstract

This research aimed to find out and examine empirically whether accounting conservatism could be influenced by leverage, financial distress, and profitability. Moreover, the population was Telecommunication companies listed on the Indonesia Stock Exchange (IDX) from 2014 until 2021. Furthermore, the data analysis technique used multiple linear regressions with a classical assumption test. Additionally, the data collection technique used purposive sampling. In line with that, there were 36 sample data over 8 years. In addition, the research result concluded that leverage had a significant effect on the accounting conservatism of Telecommunication companies listed on the Indonesia Stock Exchange (IDX) from 2014 until 2021. Likewise, financial distress had a significant effect on the accounting conservatism of Telecommunication companies listed on the Indonesia Stock Exchange (IDX) from 2014 until 2021. On the other hand, profitability had a negative and insignificant effect on the accounting conservatism of Telecommunication companies listed on the Indonesia Stock Exchange (IDX) from 2014 until 2021.