FINANCIAL DISTRESS, LEVERAGE, PERSISTENSI LABA DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI

Abstract

Conservatism is a principle of prudence in the application of financial statements that are still in conflict with managers and parties related to the company. This study aims to determine the effect of financial distress, leverage, earnings persistence and company size on the accounting conservatism of chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 - 2018. This research was conducted using quantitative methods. The study population numbered 9 companies and sampled as many as 6 companies (30 financial statements) using purposive sampling. Data obtained from the Indonesian Stock Exchange Serang branch office representatives and analyzed with SPSS version 25. Based on the results of the study it can be concluded that: 1) Financial Distress does not significantly influence accounting conservatism 2) Leverage does not significantly influence accounting conservatism 3) Profit Persistence influences significantly to accounting conservatism 4) Company size has no effect on accounting conservatism. 5) Financial Distress, Leverage, Earning Persistence and Company Size influences to accounting conservatism.