The impact of growth opportunities, financial distress and debt covenant toward accounting conservatism on manufacturing companies listed on the Indonesia Stock Exchange

Jingga, Shunny (2022) The impact of growth opportunities, financial distress and debt covenant toward accounting conservatism on manufacturing companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research aims to analyse whether growth opportunities, financial distress, and debt covenant have a significant impact toward accounting conservatism on manufacturing companies listed on the Indonesia Stock Exchange during 2019 to 2021. The dependent variables used in this research are growth opportunities, financial distress, and debt covenant, while the independent variable used in this research is the accounting conservatism. This research uses quantitative descriptive research using secondary data in the form of financial statements. Using the purposive sampling method, out of a total population of 213 companies, 126 companies were selected as sample. The analysis model used in this research is the multiple linear regression model. The results on this research indicate that growth opportunities partially have a significant impact toward accounting conservatism, financial distress partially have a significant impact toward accounting conservatism, and debt covenant partially have a significant impact toward accounting conservatism. While growth opportunities, financial distress and debt covenant simultaneously do not have a significant impact toward accounting conservatism./Penelitian ini bertujuan untuk menganalisis apakah peluang pertumbuhan, kesulitan keuangan dan kontrak hutang memiliki pengaruh yang signifikan terhadap konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2019 sampai 2021. Variabel dependen yang digunakan dalam penelitian ini adalah pertumbuhan, kesulitan keuangan dan kontrak hutang, sedangkan variable independent yang diguanakan dalam penelitian ini adalah konservatisme akuntansi. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan menggunakan data sekunder berupa laporan keuangan. Metode pengambilan sample adalah metode purposive sampling, dimana dari jumlah 213 populasi, sebanyak 126 perusahaan yang dijadikan sampel. Metode analisi yang digunakan dalam penelitian ini adalah metode analisis linear berganda. Hasil penelitian ini menunjukkan bahwa peluang pertumbuhan secara parsial berpengaruh signifikan terhadap konservatisme akuntansi, kesulitan keuangan secara parsial berpengaruh signifikan terhadap konservatisme akuntansi dan kontrak hutang secara parsial berpengaruh signifikan terhadap konservatisme akuntansi. Sedangkan peluang pertumbuhan, kesulitan keuangan dan kontrak hutang secara simultan tidak berpengaruh signifikan terhadap konservatisme akuntansi.

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