Pengaruh Leverage, Ukuran Perusahaan, dan Financial Distress terhadap Konservatisme Akuntansi Sektor Pertambangan
DOI:
https://doi.org/10.29303/risma.v5i1.1808Keywords:
Accounting Conservatism, Company Size, Financial Distress, LeverageAbstract
This study aims to analyze the effect of Leverage, company size, and Financial Distress on accounting conservatism in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs a quantitative method using secondary data from the annual financial statements of 81 companies, representing the population, and 31 companies as the sample, selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of STATA 17 software. The results show that Leverage has a significant negative effect on accounting conservatism, meaning that an increase in Leverage tends to decrease the application of accounting conservatism. Company size has no significant effect on accounting conservatism, although larger companies tend to apply higher conservatism, but this influence is not statistically significant. Financial Distress has a significant negative effect on accounting conservatism, indicating that companies experiencing financial difficulties tend to be less conservative in their financial reporting. The impact of this research contributes to a deeper understanding of the factors influencing accounting conservatism in the mining industry, and assists managers, investors, and creditors in making more informed decisions regarding financial reporting practices in the mining sector.
References
Agung, J., R., Nurcholisa, K., & Nurhayati, N. (2019). Pengaruh Financial Distress dan Kepemilikan Institusional terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia periode tahun 2015 (2017). Prosiding Akuntansi, 5(1), 68–75. http://dx.doi.org/10.29313/.v0i0.15280
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings1. Journal of Accounting and Economics, 24(1), 3–37. https://doi.org/10.1016/S0165-4101(97)00014-1
Cinantya, I. G. A. A. P., & Merkusiwati, N. K. L. A. (2015). Pengaruh Corporate Governance, Financial Indicators, Dan Ukuran Perusahaan Pada Financial Distress. E-Jurnal Akuntansi Universitas Udayana, 10(3), 897–915.
Dalame, K. P. R. (2020). Pengaruh Leverage Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sub Sektor Rokok Dan Sub Sektor Makanan & Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 [Universitas Atma Jaya Yogyakarta]. https://e-journal.uajy.ac.id/22809/1/1604225541.pdf
DeAngelo, H., DeAngelo, L., & Skinner, D. J. (1994). Accounting choice in troubled companies. Journal of Accounting and Economics, 17(1–2), 113–143. https://doi.org/10.1016/0165-4101(94)90007-8
Faleila, N. (2023). Pengaruh Financial Distress, Leverage Dan Insentif Pajak Terhadap Konservatisme Akuntansi Pada Era Pandemic Covid 19 [Universitas Islam Sultan Agung]. http://repository.unissula.ac.id/id/eprint/32103
Fahmi, I. (2015). Analisis Laporan Keuangan. Bandung: Alfabeta.
Iskandar, R., Afriyenis, W., & Utari, T., S. (2023). The Role of Financial Distress, Profitability and Leverage on Accounting Conservatism. GOVERNORS, 2(2), 83–91. https://doi.org/10.47709/governors.v2i2.2578
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kurniandari, K., R. (2022). Pengaruh Financial Distress, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi pada Perusahaan Property dan Real Estate [STIE YKPN]. http://repositorybaru.stieykpn.ac.id/id/eprint/268
Kristanti, F.T. (2019). Financial Distress Teori dan Perkembangannya dalam Konteks Indonesia. Malang: Intelegensia Media
Modigliani, F., & Miller, M. H. (1958). The cost of capital, corporation finance and the theory of investment. The American economic review, 48(3), 261–297.
Munawir, S. (2002). Akuntansi Keuangan dan Manajemen (Edisi revisi). BPFE: Yogyakarta.
Maryam, S. 2014. Analisis Pengaruh Firm Size, Growth, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Skripsi S1 Universitas Hasanuddin, Makasar.
Platt, H. D. & M. B. Platt. (2002). Predicting Corporate Financial Distress: Reflections on Choise Based Sample Bias.Journal of Economics and Finance 26(2): 184-199.
Rizal, L. O., & Azaluddin. (2022). Pengaruh Solvabilitas, Ukuran Perusahaan Dan Finansial Distress Terhadap Konservatisme Akuntansi (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2021). Entries: Jurnal Ilmiah Mahasiswa Fakultas Ekonomi UMButon, 4(2), 266–286.
Riyanto, B. (2014). Dasar-dasar Pembelanjaan Perusahaan, Yayasan Badan Penerbit Gadjah mada, Edisi 4, Yogyakarta.
Sari, C., & Adhariani, D. (2009). Konservatisme perusahaan di Indonesia dan faktor-faktor yang mempengaruhinya. Simposium Nasional Akuntansi XII, 12, 1–26.
Savitri, E. (2016). Konservatisme Akuntansi: Cara Pengukuran, Tinjauan Empiris dan Faktor-faktor yang Mempengaruhinya (Cetakan ke-1). Yogyakarta.
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010
Sudaryana, B., & Agusiady, H. R. (2022). Metode Penelitian Kuantitatif. Yogyakarta: Deepublish.
Sudradjat, S. (2022). Pengaruh Financial Distress, Profitabilitas dan Company Growth Terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 233–240. https://doi.org/10.37641/jiakes.v10i2.1318
Suprihatin, L. (2019). Pengaruh Financial Distress, Leverage dan Intensitas Modal terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di ISSI Tahun 2016-2017) [UIN Raden Intan Lampung]. https://repository.radenintan.ac.id/8335/1/SKRIPSI%20LISAAA%20OK.pdf
Syafitri, Y. (2023). The Effect of Firm Size, Profitability and Leverage on Accounting Conservatism. Scientia, 2(1), 137–143. https://doi.org/10.51773/sssh.v2i1.143
Tuharea, F. I., & Fatimah, N. (2023). The Impact of Financial Distress and Company Size on Accounting Conservatism. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 6(3), 3206-3223.
Watts, R., L. (2003). Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17(23), 207–221. https://doi.org/10.2308/acch.2003.17.3.207
Watts, R., L., & Zimmerman, J., L. (1986). Prentice-Hall Inc.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Nurul Aulya Laily Utami, Isnawati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
