The impact of financial distress, leverage, and managerial ownership structure towards accounting conservatism in banking sector companies listed on the Indonesia stock exchange for period 2017-2019

Candra, Jaron Vincent (2022) The impact of financial distress, leverage, and managerial ownership structure towards accounting conservatism in banking sector companies listed on the Indonesia stock exchange for period 2017-2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In general, a company’s financial statements are used to reflect its performance. Accounting conservatism is one of the options available to management when it comes to selecting an accounting method. It requires accountants to promptly record any potential losses, and vice versa, earnings will only be recorded once they have been realized. This research aims to analyze the impact of financial distress, leverage, and managerial ownership structure towards accounting conservatism. This research is quantitative analysis and done by using secondary data. The population of this research are all banking sector companies listed on Indonesia Stock Exchange for period 2017-2019 with the total sample of 25 companies that generate 75 units of analysis. In this research, purposive sampling is used as the sample selection method and descriptive statistics is used as the data analysis method by using IBM SPSS Statistics 26. The results obtained in this research are financial distress partially has a positive and significant effect towards accounting conservatism, while leverage and managerial ownership structure partially have no significant effect towards accounting conservatism. In addition, the results also show that financial distress, leverage, and managerial ownership structure simultaneously have significant effect towards accounting conservatism in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019./ Pada umumnya, laporan keuangan suatu perusahaan digunakan untuk mencerminkan kinerjanya. Konservatisme akuntansi adalah salah satu pilihan yang tersedia bagi manajemen dalam memilih metode akuntansi. Hal ini mengharuskan akuntan untuk segera mencatat potensi kerugian, dan sebaliknya, pendapatan hanya akan dicatat setelah direalisasi. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, leverage, dan struktur kepemilikan manajerial terhadap konservatisme akuntansi. Penelitian ini merupakan penelitian analisis kuantitatif dan dilakukan dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2019 dengan jumlah sampel sebanyak 25 perusahaan yang menghasilkan 75 unit analisis. Dalam penelitian ini, purposive sampling digunakan sebagai metode pemilihan sampel dan statistika deskriptif digunakan sebagai metode analisis data dengan menggunakan IBM SPSS Statistics 26. Hasil yang diperoleh dalam penelitian ini adalah financial distress secara parsial berpengaruh positif dan signifikan terhadap konservatisme akuntansi, sedangkan leverage dan struktur kepemilikan manajerial secara parsial tidak berpengaruh signifikan terhadap konservatisme akuntansi. Selain itu, hasil penelitian juga menunjukkan bahwa financial distress, leverage, dan struktur kepemilikan manajerial secara simultan berpengaruh signifikan terhadap konservatisme akuntansi pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019.

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