FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA PERUSAHAAN PEFINDO25

Penulis

  • Tegar Dwi Pamungkas Departemen Akunatansi, Universitas Krisnadwipayana, Indonesia
  • Diana Gustinya Departemen Akunatansi, Universitas Krisnadwipayana, Indonesia

Kata Kunci:

Accounting Conservatism, Financial Distress, Litigation Risk, company Size

Abstrak

This research was conducted to examine the influence of Financial Distress, Litigation Risk, Company Size
on Accounting Conservatism in Indonesian Pefindo25 companies listed on the Indonesia Stock Exchange
from 2016 to 2021. The research sample used was 25 Pefindo25 companies. The sampling technique used
was purposive sampling. The analysis method used is Moderated Regression Analysis (MRA). Based on the
results of the t test, it shows that Financial Distress, Litigation Risk has an effect on Accounting
Conservatism and. Company size can moderate the influence of financial distress on accounting
conservatism. Company size can moderate the influence of litigation risk on accounting conservatism. At
the Pefindo25 company on the Indonesian Stock Exchange

Unduhan

Diterbitkan

2024-08-13

Cara Mengutip

Tegar Dwi Pamungkas, & Gustinya, D. (2024). FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA PERUSAHAAN PEFINDO25. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 11(2), 135–146. Diambil dari https://jurnal.unkris.ac.id/index.php/jabk/article/view/58

Terbitan

Vol 11 No 2 (2024): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Bagian

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