PENGARUH KESULITAN KEUANGAN, RISIKO LITIGASI, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI

  • Nicko Wiecandy Telkom University
  • Khairunnisa Khairunnisa Telkom University
https://doi.org/10.29407/jae.v5i3.14171
Abstract views: 1718 , pdf downloads: 2143
Keywords: Accounting Conservatism, Financial Distress, Litigation Risk, Political Cost Abstrak

Abstract

Conservatism is a precautionary measure that is implemented by recognizing the costs that may be incurred immediately and not immediately recognizing revenue even though it is likely to have a large objective aimed at avoiding uncertainty in the company. This study aims to determine the effect of Financial Difficulties, Litigation Risk, and Political Cost to Accounting Conservatism. The population of this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique in this study used purposive sampling and obtained 10 (ten) companies in food and beverage companies with an observation period of 5 (five) years so that in this study obtained 50 observational data. The method used in this research is panel data regression analysis using EVIEWS 10 software. The results of the study indicate that Financial Difficulties, Litigation Risks, and Political Cost simultaneously influence Accounting Conservatism. Partially, political cost has a positive effect on accounting conservatism, while financial difficulties and litigation risk do not affect accounting conservatism.

Keywords: Accounting Conservatism, Financial Distress, Litigation Risk, Political Cost

PlumX Metrics

Published
2020-11-01
How to Cite
Wiecandy, N., & Khairunnisa, K. (2020). PENGARUH KESULITAN KEUANGAN, RISIKO LITIGASI, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI. JAE (JURNAL AKUNTANSI DAN EKONOMI), 5(3), 64-73. https://doi.org/10.29407/jae.v5i3.14171
Issue
Vol. 5 No. 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Section
Volume 5 No 3 Tahun 2020

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License