The effect of financial distress, leverage and dividend payout ratio on conservatism of consumer goods companies listed in Indonesia Stock Exchange

Lorensia, Cherine (2021) The effect of financial distress, leverage and dividend payout ratio on conservatism of consumer goods companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Financial statement is description of company performance. Management is given the flexibility in choosing the accounting method to be used, one of them by applying accounting conservatism. This study aims to determine the effect of financial distress, leverage and dividend payout ratio on conservatism. The independent variables of this study are financial distress, leverage and dividend payout ratio, while the dependent variable is conservatism. This study uses quantitative research using secondary data from companies listed on Indonesia Stock Exchange in 2017-2019. The population of this study consumer goods companies listed on Indonesia Stock Exchange with a total of 58 companies. The sample was chosen based on the purposive sampling method, which that the companies sampled were 35 companies. This result of this study indicate that financial distress have a significant effect on accounting conservatism, leverage has no significant effect on conservatism and dividend payout ratio has a significant effect on conservatism/Laporan keuangan merupakan deskripsi kinerja perusahaan. Manajemen diberikan fleksibilitas dalam memilih metode akuntansi yang akan digunakan salah satunya dengan menerapkan konservatisme akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh dari financial distress, leverage dan dividend payout ratio terhadap konservatisme. Variabel independen penelitian ini adalah financial distress, leverage dan dividend payout ratio, sedangkan variabel dependen penelitian ini adalah konservatisme. Penelitian ini menggunakan penelitian kuantitatif dengan menggunakan data sekunder dari perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Populasi dalam penelitian ini adalah perusahaan barang konsumen yang terdaftar pada Bursa Efek Indonesia dengan jumlah 58 perusahaan. Sampel dipilih berdasarkan metode purposive sampling, sehingga perusahaan yang dijadikan sampel sebanyak 35 perusahaan. Hasil penelitian ini menunjukkan bahwa financial distress memberikan pengaruh signifikan terhadap konservatisme akuntansi, leverage tidak memberikan pengaruh signifikan terhadap konservatisme akuntansi dan dividend payout ratio memberikan pengaruh signifikan terhadap konservatisme akuntansi.

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