THE EFFECT OF PROFITABILITY, FIRM SIZE, AND FINANCIAL DISTRESS ON THE APPLICATION OF ACCOUNTING CONSERVATISM

  • Ricky Ardianto Efendi Universitas Negeri Surabaya
  • Susi Handayani
Abstract views: 170 , pdf downloads: 138
Keywords: Accounting Conservatism, Profitability, Firm Size, Financial Distress

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, firm size, and financial distress on the application of accounting conservatism. In this research, the variables consist of the independent variable and the dependent variable. The independent variables used are profitability, firm size, and financial distress. While the dependent variable used is accounting conservatism. The population chosen to be researched are companies listed on the Indonesia Stock Exchange, and included in the manufacturing industry. The observation period chosen was 2017 to 2019. The data used were financial reports obtained from the official website of the Indonesia Stock Exchange. The sampling method used purposive sampling with several defined criteria. The final data sample obtained was 297 data. The method of analysis in this research is multiple linear regression, using SPSS 23 software. The results obtained are that profitability has a negative effect on the application of accounting conservatism, financial distress has a positive effect on the application of accounting conservatism, and firm size has no effect on the application of accounting conservatism.

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Published
2021-07-03
How to Cite
Efendi, R. A., & Handayani, S. (2021). THE EFFECT OF PROFITABILITY, FIRM SIZE, AND FINANCIAL DISTRESS ON THE APPLICATION OF ACCOUNTING CONSERVATISM. JAE (JURNAL AKUNTANSI DAN EKONOMI), 6(2), 47-60. https://doi.org/10.29407/jae.v6i2.15876
Section
Volume 6 No 2 Tahun 2021