Pengaruh Financial Distress, Leverage, dan Profitabilitas terhadap Konservatisme Akuntansi pada Perusahaan Menufaktur Subsektor Makanan dan Minuman

Ahmad Sarbani; Endang Asliana; Sahilly Dzulhasni

doi:10.61132/jiesa.v2i6.1741

Authors

Ahmad Sarbani Politeknik Negeri Lampung
Endang Asliana Politeknik Negeri Lampung
Sahilly Dzulhasni Politeknik Negeri Lampung

DOI:

https://doi.org/10.61132/jiesa.v2i6.1741

Keywords:

Food and Beverage Industry, Financial Distress, Leverage, Profitability, Accounting Conservatism

Abstract

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.

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