PENGARUH LEVERAGE, STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017 – 2021)

Cindy Alifah Syadwina

Authors

Cindy Alifah Syadwina Universitas Kuningan

Keywords:

Accounting Conservatism, Leverage, Institutional Ownership, Public Ownership, Financial Distress

Abstract

This research aims to analyze the influence of leverage, ownership structure, and financial distress on accounting conservatism. The research object is manufacturing companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange (BEI) from 2017 to 2021. The research methodology used in this study is descriptive and verificative with a quantitative approach. The population of this study consists of 21 companies, and the sample includes 17 companies that meet the criteria, using quota sampling technique. The data collection technique in this research is secondary data obtained from financial reports published by companies on the website www.idnfinancials.com. The data analysis technique used is the classical assumption test, panel data regression analysis, using the software tool Eviews 9.0. The research findings indicate that leverage, institutional ownership, public ownership, and financial distress have a simultaneous influence on accounting conservatism. The partial results of the research show that leverage, institutional ownership, and public ownership have a significant positive influence, while financial distress has a significant negative influence on accounting conservatism.

Keywords: Accounting Conservatism, Leverage, Institutional Ownership, Public Ownership, Financial Distress.

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