Pengaruh Debt Covenant, Profitabilitas, dan Kepemilikan Manajerial terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi

Haribae, Claracia Memey (2022) Pengaruh Debt Covenant, Profitabilitas, dan Kepemilikan Manajerial terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menemukan bukti terkait pengaruh debt covenant, profitabilitas, dan kepemilikan manajerial terhadap konservatisme akuntansi dengan financial distress sebagai variabel moderasi. Dilakukan dengan penelitian kuantitatif yang mengambil objek penelitian yaitu perusahaan yang bergerak pada sektor Health Care di ASEAN pada periode 2017-2021. Dalam penelitian ini, debt covenant diproksikan oleh debt to equity ratio (likuiditas), profitabilitas dengan proksi return on assets, kepemilikan manajerial yang membandingkan jumlah saham manajemen dengan jumlah saham yang sedang beredar, serta financial distress diproksikan oleh Altman Z Score. Teknik pemilihan sampel berdasarkan teknik purposive sampling. Sebanyak 265 sampel dalam penelitian ini yang diperoleh dari S&P Capital IQ. Pengujian hipotesis dilakukan dengan menggunakan regresi linear berganda yang diolah dengan program STATA. Hasil penelitian menunjukkan bahwa debt covenant dan profitabilitas berpengaruh negatif, sedangkan kepemilikan manajerial berpengaruh positif terhadap konservatisme akuntansi. Dilanjutkan dengan financial distress sebagai variabel moderasi juga memperkuat pengaruh profitabilitas dan kepemilikan manajerial, sedangkan memperlemah pengaruh debt covenant terhadap konservatisme akuntansi. Dengan demikian, penelitian ini dapat menjadi dasar dan wawasan baru bagi berbagai pihak terkait faktor yang mempengaruhi konservatisme akuntansi. / This study aims to find evidence related to the influence of debt covenants, profitability, and managerial ownership on accounting conservatism with financial distress as a moderation variable. Conducted with quantitative research that takes the object of research, namely companies engaged in the Health Care sector in ASEAN in the 2017-2021 period. In this study, debt covenants were proxied by debt to equity ratio (liquidity), profitability with proxy return on assets, managerial ownership comparing the number of management shares with the number of shares currently outstanding, and financial distress proxied by Altman Z Score. Sample selection technique based on purposive sampling technique. A total of 265 samples in this study were obtained from S&P Capital IQ. Hypothesis testing was performed using multiple linear regression treated with the STATA program. The results showed that debt covenant and profitability had a negative effect, while managerial ownership had a positive effect on accounting conservatism. Followed by financial distress as a moderation variable also strengthens the influence of profitability and managerial ownership, while weakening the influence of debt covenant on accounting conservatism. Thus, this research can be a new basis and insight for various parties related to factors influencing accounting conservatism.

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