THE EFFECT OF PROFITABILITY, FIRM SIZE, AND FINANCIAL DISTRESS ON THE APPLICATION OF ACCOUNTING CONSERVATISM
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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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Prihanthini, N. M. E. D., & Sari, M. M. R. (2013). Prediksi Kebangkrutan dengan Model Grover, Altman Z-Score, Springate dan Zmijewski pada Perusahaan Food and Beverage di BEI. E-Jurnal Akuntansi, 5(2), 417–435.
Putra, I. G. B. N. P., Sari, P. A. M. P., & Larasdiputra, G. D. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial pada Konservatisme Akuntansi. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 18(1), 41–51.
Rahayu, S., Kusmuriyanto, Kiswanto, & Gunawan, D. V. (2018). Factors Influencing the Application of Accounting Conservatism in the Company. KnE Social Sciences, 180–197. https://doi.org/https://doi.org/10.18502/kss.v3i10.3128
Setijaningsih, H. T. (2012). Teori Akuntansi Positif dan Konsekuensi Ekonomi. Jurnal Akuntansi, XVI(03), 427–438.
Setyaningsih, H. (2008). Pengaruh Tingkat Kesulitan Keuangan Perusahaan Terhadap Konservatisme Akuntansi. Jurnal Akuntansi Dan Investasi, 9(1), 91–107.
Solichah, N., & Fachrurrozie, F. (2019). Effect of Managerial Ownership , Leverage , Firm Size and Profitability on Accounting Conservatism. Accounting Analysis Journal, 8(3), 151–157. https://doi.org/https://doi.org/10.15294/aaj.v8i3.27847
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Sumiari, K. N., & Wirama, D. G. (2016). Pengaruh Ukuran Perusahaan Terhadap Konservatisme Akuntansi dengan Leverage Sebagai Variabel Pemoderasi. E-Jurnal Ekonomi Dan Bisnis, 5(4), 749–774.
Wardhani, R. (2008). Tingkat Konservatisme Akuntansi di Indonesia dan Hubungannya dengan Karakteristik Dewan Sebagai Salah Satu Mekanisme Corporate Governance. In Simposium Nasional Akuntansi (SNA), XI.
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Wokas, H. R. N. (2014). Ukuran Perusahaan, Struktur Modal, dan Nilai Perusahaan. Jurnal Riset Dan Akuntansi, 5(1), 39–43.
Yuliarti, D. (2017). Pengaruh Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Ukuran Dewan Komisaris dan Profitabilitas Terhadap Konservatisme Akuntansi. Skripsi. Fakultas Ekonomi, Universitas Negeri Semarang.
Diantimala, Y. (2008). Pengaruh Akuntansi Konservatif, Ukuran Perusahaan, dan Default Risk Terhadap Koefisien Respon Laba (ERC). Jurnal Telaah Dan Riset Akuntansi, 1(1), 102–122.
El-Bannany, M. (2017). Factors Influencing Accounting Conservatism in Banks: the UAE Case. Journal of Governance & Regulation, 6(2), 14–21. https://doi.org/https://doi.org/10.22495/jgr_v6_i2_p2
Falirat, T. S., Rate, P. V., & Maramis, J. B. (2018). Analisis Komparasi Kinerja Keuangan Berdasarkan Ukuran Perusahaan pada Industri Farmasi di BEI Periode 2012-2016. Jurnal EMBA, 6(2), 998–1007.
Fasua, H. K. (2016). Proactive Merger and Acquisition and Firm Performance. Research Journal of Finance and Accounting, 7(14), 15–19.
Firmasari, D. (2016). Pengaruh Leverage, Ukuran Perusahaan, dan Financial Distress Terhadap Konservatisme Akuntansi. Skripsi. Fakultas Ekonomi dan Bisnis, Universitas Airlangga.
Fitri, G. A. (2017). Analisis Pengaruh Financial Distress, Leverage dan Kepemilikan Manajerial Perusahaan Terhadap Penerapan Konservatisme dalam Akuntansi. Artikel. Fakultas Ekonomi, Universitas Negeri Padang.
Hartomo, G. (2019). Kronologi Kasus Laporan Keuangan Garuda Indonesia Hingga Kena Sanksi. Okezone.com. (https://economy.okezone.com/read/2019/06/28/320/2072245/kronologi-kasus-laporan-keuangan-garuda-indonesia-hingga-kena-sanksi, diakses pada 29 Oktober 2020)
Idris, M. (2020). Jejak Hitam PT Hanson Internasional, Manipulasi Laporan Keuangan 2016. Kompas.com. (https://money.kompas.com/read/2020/01/15/160600526/jejak-hitam-pt-hanson-international-manipulasi-laporan-keuangan-2016?page=all, diakses pada 29 Oktober 2020)
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Cost, and Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
LaFond, R., & Watts, R. L. (2008). The Information Role of Conservatism. The Accounting Review, 83(2), 447–478. https://doi.org/https://doi.org/https://doi.org/10.2308/accr.2008.83.2.447
Namazi, M. (2013). Role of the Agency Theory in Implementing Management’s Control. Journal of Accounting and Taxation, 5(2), 38–47. https://doi.org/https://doi.org/10.5897/jat11.032
Oktomegah, C. (2012). Faktor-faktor yang Mempengaruhi Penerapan Konservatisme pada Perusahaan Manufaktur di BEI. Jurnal Ilmiah Mahasiswa Akuntansi, 1(1), 36–42.
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of Theory and Evidence on Problems and Perspectives. Indian Journal of Corporate Governance, 10(1), 74–95. https://doi.org/https://doi.org/10.1177/0974686217701467
Parquinda, L., & Azizah, D. F. (2019). Analisis Penggunaan Model Grover (G-Score), Fulmer (H-Score), Springate (S-Score), Zmijewski (X-Score), Dan Altman (Z-Score) Sebagai Prediktor Kebangkrutan (Studi pada Perusahaan Tekstil dan Garmen yang Listing di Bursa Efek Indonesia (BEI) Periode 2015-2. Jurnal Administrasi Bisnis (JAB), 72(1), 110–118.
Pramudita, N. (2012). Pengaruh Tingkat Kesulitan Keuangan dan Tingkat Hutang Terhadap Konservatisme Akuntansi (Studi Kasus pada Perusahaan Manufaktur di BEI Periode 2006-2010). Jurnal Ilmiah Mahasiswa Akuntansi, 1(2).
Pratanda, R. S., & Kusmuriyanto. (2014). Pengaruh Mekanisme Good Corporate Governance, Likuiditas, Profitabilitas, dan Leverage Terhadap Konservatisme Akuntansi. Accounting Analysis Journal, 3(2), 255–263.
Prihanthini, N. M. E. D., & Sari, M. M. R. (2013). Prediksi Kebangkrutan dengan Model Grover, Altman Z-Score, Springate dan Zmijewski pada Perusahaan Food and Beverage di BEI. E-Jurnal Akuntansi, 5(2), 417–435.
Putra, I. G. B. N. P., Sari, P. A. M. P., & Larasdiputra, G. D. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial pada Konservatisme Akuntansi. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 18(1), 41–51.
Rahayu, S., Kusmuriyanto, Kiswanto, & Gunawan, D. V. (2018). Factors Influencing the Application of Accounting Conservatism in the Company. KnE Social Sciences, 180–197. https://doi.org/https://doi.org/10.18502/kss.v3i10.3128
Setijaningsih, H. T. (2012). Teori Akuntansi Positif dan Konsekuensi Ekonomi. Jurnal Akuntansi, XVI(03), 427–438.
Setyaningsih, H. (2008). Pengaruh Tingkat Kesulitan Keuangan Perusahaan Terhadap Konservatisme Akuntansi. Jurnal Akuntansi Dan Investasi, 9(1), 91–107.
Solichah, N., & Fachrurrozie, F. (2019). Effect of Managerial Ownership , Leverage , Firm Size and Profitability on Accounting Conservatism. Accounting Analysis Journal, 8(3), 151–157. https://doi.org/https://doi.org/10.15294/aaj.v8i3.27847
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: ALFABETA.
Sumiari, K. N., & Wirama, D. G. (2016). Pengaruh Ukuran Perusahaan Terhadap Konservatisme Akuntansi dengan Leverage Sebagai Variabel Pemoderasi. E-Jurnal Ekonomi Dan Bisnis, 5(4), 749–774.
Wardhani, R. (2008). Tingkat Konservatisme Akuntansi di Indonesia dan Hubungannya dengan Karakteristik Dewan Sebagai Salah Satu Mekanisme Corporate Governance. In Simposium Nasional Akuntansi (SNA), XI.
Wareza, M. (2019). Tiga Pilar dan Drama Penggelembungan Dana. CNBC Indonesia. (https://www.cnbcindonesia.com/market/20190329075353-17-63576/tiga-pilar-dan-drama-penggelembungan-dana, diakses pada 29 Oktober 2020)
Wokas, H. R. N. (2014). Ukuran Perusahaan, Struktur Modal, dan Nilai Perusahaan. Jurnal Riset Dan Akuntansi, 5(1), 39–43.
Yuliarti, D. (2017). Pengaruh Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Ukuran Dewan Komisaris dan Profitabilitas Terhadap Konservatisme Akuntansi. Skripsi. Fakultas Ekonomi, Universitas Negeri Semarang.
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
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