The Influence of Leverage, Firm Size and Financial Distress on Accounting Conservatism

Novi DARMAYANTI; Laely Aghe AFRICA; A.A Pt. Agung Mirah Purnama SARI; Martha  SUHARDIYAH

doi:10.38142/jtep.v3i2.603

Authors

Novi DARMAYANTI Islam Darul’ Ulum University, Indonesia
Laely Aghe AFRICA Hayam Wuruk Perbanas University, Indonesia
A.A Pt. Agung Mirah Purnama SARI Warmadewa University, Indonesia
Martha SUHARDIYAH PGRI Adi Buana University, Indonesia

DOI:

https://doi.org/10.38142/jtep.v3i2.603

Keywords:

Leverage, Firm Size, Financial Distress, Accounting Conservatism

Abstract

This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies. The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables. While the variable of accounting conservatism as the dependent variable. The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism. Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.

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