PENGARUH LEVERAGE DAN FINANCIAL DISTRESS TERHADAP TINGKAT KONSERVATISME AKUNTANSI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ARYANI, MARLINA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-03 06:41:58
Abstract :
The purpose of this research is to obtain empirical evidence about the effect of leverage and financial distress on accounting conservatism. The issue of this research is the different prediction between positive accounting theory and signaling theory about the effect of financial distress on accounting coservatism and according to debt covenant hypothesis prediction that the larger the debt to equity ratio, the companies more likely to be optimist in reporting financial statement. The population of this research are minning companies listed in the Indonesian Stock Exchange in 2012-2014. The sample selection by purposive sampling method and 36 companies qualified as sample or 108 observations. This research used logistic regression for data analysis and to test hypothesis. The result of empirical test indicate that the financial distress has a negative significant effect on accounting conservatism, these result support positive accounting theory prediction, but the leverage has not significant effect on accounting conservatism. Key words : Accounting Conservatism, Leverage, Financial Distress, Logistic regression
The purpose of this research is to obtain empirical evidence about the effect of leverage and financial distress on accounting conservatism. The issue of this research is the different prediction between positive accounting theory and signaling theory about the effect of financial distress on accounting coservatism and according to debt covenant hypothesis prediction that the larger the debt to equity ratio, the companies more likely to be optimist in reporting financial statement. The population of this research are minning companies listed in the Indonesian Stock Exchange in 2012-2014. The sample selection by purposive sampling method and 36 companies qualified as sample or 108 observations. This research used logistic regression for data analysis and to test hypothesis. The result of empirical test indicate that the financial distress has a negative significant effect on accounting conservatism, these result support positive accounting theory prediction, but the leverage has not significant effect on accounting conservatism. Key words : Accounting Conservatism, Leverage, Financial Distress, Logistic regression
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