EFFECT OF FINANCIAL DISTRESS AND LITIGATION RISK TO ACCOUNTING CONSERVATISM
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Pratama Putra, Bryan
Subject
Akuntansi Keuangan
Datestamp
2021-09-28 03:36:03
Abstract :
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Profitabilitas, Debt Default dan Ukuran Perusahaan terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini adalah kuantitatif yang diukur dengan metode regresi logistik dengan menggunakan SPSS 25.0. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 20 perusahaan Manufaktur. Tehnik pengumpulan data menggunakan metode dokumentasi melalui situs resmi Indonesian Stock Exchange (IDX): www.idx.co.id. Hasil penelitian membuktikan bahwa Profitabilitas dan ukuran perusahaan berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018, sedangkan debt default tidak berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdafar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Kata kunci: Opini Audit going concern, Profitabilitas, debt default, dan ukuran perusahaan ABSTRACT This study aims to determine the effect of financial distress and litigation risk can lead to the application of accounting conservatism in companies listed on the Indonesia Stock Exchange, especially in the consumer goods sector in 2013 - 2018. This study uses multiple linear-based methods with Eviews 11. The population in this study are all 24 companies that are accompanied by a period of 5 years so as to get 120 observed samples. The sampling technique used is purposive sampling and the sample is the financial statements of companies from January 2013 to December 2018 Data used in this study are secondary data. Data collection techniques using methods through the official website of IDX: www.idx.co.id. Hypothesis testing uses partial test, simultaneous test and coefficient of determination test. The results showed simultaneously the independent variables namely financial distress and litigation risk significantly influence accounting conservatism. From the partial test results obtained results that indicate that financial distress variables have a significant effect on the positive direction of accounting conservatism and litigation risk variables have a significant effect on the positive direction of accounting conservatism. Keywords : Accounting Conservatism, Financial Distress, Litigation Risk
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Profitabilitas, Debt Default dan Ukuran Perusahaan terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini adalah kuantitatif yang diukur dengan metode regresi logistik dengan menggunakan SPSS 25.0. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 20 perusahaan Manufaktur. Tehnik pengumpulan data menggunakan metode dokumentasi melalui situs resmi Indonesian Stock Exchange (IDX): www.idx.co.id. Hasil penelitian membuktikan bahwa Profitabilitas dan ukuran perusahaan berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018, sedangkan debt default tidak berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdafar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Kata kunci: Opini Audit going concern, Profitabilitas, debt default, dan ukuran perusahaan ABSTRACT This study aims to determine the effect of financial distress and litigation risk can lead to the application of accounting conservatism in companies listed on the Indonesia Stock Exchange, especially in the consumer goods sector in 2013 - 2018. This study uses multiple linear-based methods with Eviews 11. The population in this study are all 24 companies that are accompanied by a period of 5 years so as to get 120 observed samples. The sampling technique used is purposive sampling and the sample is the financial statements of companies from January 2013 to December 2018 Data used in this study are secondary data. Data collection techniques using methods through the official website of IDX: www.idx.co.id. Hypothesis testing uses partial test, simultaneous test and coefficient of determination test. The results showed simultaneously the independent variables namely financial distress and litigation risk significantly influence accounting conservatism. From the partial test results obtained results that indicate that financial distress variables have a significant effect on the positive direction of accounting conservatism and litigation risk variables have a significant effect on the positive direction of accounting conservatism. Keywords : Accounting Conservatism, Financial Distress, Litigation Risk
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