PENGARUH TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BEI
ABSTRACT: Conservatism is a
principle which affects valuation in accounting, because it is conservative to
this day still has an important role
in accounting practices.
Principles such as
conservatism into consideration
in accounting for financial
statements for the company’s activities completed by the uncertainty.
Conservatism is an accounting principle that if implemented will result in
these figures tend to be high cost and debt. As a result, reported earnings
tend to be too low. Such a tendency due to slow recognition of the principle of
conservatism and accelerate revenue recognition of the cost.The
purpose of this
research was to
test empirically the
influence of the
financial distress that
proxy with z score and the level of debt that proxy with
DER of accounting conservatism on the manufacturing companies listed on the Indonesian
Stock Exchange (BEI)
in the period
2006-2010. Testing the
research was conducted
using Multiple Linear Regression
method. The result
showed that (1)
The financial distress
have a positive
effect of accounting conservatism, due to face an
uncertain environment it takes a cautious attitude then with increasing levels
of financial distress the company will be more conservative, (2) The debt has
no effect of accounting conservatism. This is probably caused because
the company has
been careful in
acting so it
does not matter
with a high
or low levels
of debt the company continues to use the principle of
conservatism.
Keywords: Financial Distress,
Debt, Accounting Conservatism
Penulis: NATHANIA PRAMUDITA
Kode Jurnal: jpakuntansidd120085
