Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan Retail Di Indonesia

Abstract

The financial statement is a description of a company’s performance. Management is given the flexibility in choosing accouting methods that will be used one by applying the accounting conservatism. The problem examined is the effect of financial distress and leverage on accounting conservatism. The data source used is secondary data contained in the Indonesia Stock Exchange, which is a retail trade sub sector company registered for four consecutive years in the period 2015 to 2018. The sampling technique uses purposive sampling, namely the sample selection technique uses criteria. Samples taken 57 data from 2015 to 2018 with annual data from financial distress, leverage and accounting conservatism owned by each company. The analytical method used is descriptive analysis and classical assumption test consisting of normality test, autocorrelation test, heteroscedasticity test and multicollinearity test. The analytical method for testing the hypothesis is multiple linear regression analysis using Statistical Package for the Social Sciences ( SPSS ) 25 software. From the result of the analysis note that financial distress has a significant negative effect on accounting conservatism, leverage has a significance negative effect on accounting conservatism, and simultaneous influence between financial distress and leverage on accounting conservatism. Keywords: accounting conservatism; financial distress; leverage