PENGARUH FINANCIAL DISTRESS, INTENSITAS MODAL, POLITICAL COST, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI

Anggieta, Prayoga and Any, Eliza and Agus, Kurniawan PENGARUH FINANCIAL DISTRESS, INTENSITAS MODAL, POLITICAL COST, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI. Indonesia Journal of Islamic Economics and Finance.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis Pengaruh Financial Distress, Intensitas Modal, Political Cost, Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index Tahun 2019-2023. Pendekatan kuantitatif menggunakan data sekunder yang bersumber dari laporan keuangan Perusahaan Manufaktur yang terdaftar di Jakarta Islamic Index, yang diterbitkan oleh perusahaan dan Bursa Efek Indonesia. Data dianalisis menggunakan regresi data panel dengan Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa Financial Distress,Political Cost dan Intensitas Modal tidak berpengaruh terhadap Konservatisme Akuntansi, sementara Ukuran memiliki pengaruh terhadap Konservatisme Akuntansi. Tetapi Financial Distress, Intensitas Modal, Political Cost, dan Ukuran Perusahaan secara bersama-sama berpengaruh terhadap Konservatisme Akuntansi. Kata Kunci : Konservatisme Akuntansi, Financial Distress, Intensitas Modal, Political Cost, Ukuran Perusahaan. ABSTRACT This research aims to analyze the influence of Financial Distress, Capital Intensity, Political Cost, and Company Size on Accounting Conservatism in manufacturing companies listed on the Jakarta Islamic Index from 2019 to 2023. A quantitative approach was employed using secondary data sourced from the financial statements of manufacturing companies listed on the Jakarta Islamic Index, published by the companies and the Indonesia Stock Exchange. The data were analyzed using panel data regression with the Fixed Effect Model (FEM). The results of the study indicate that Financial Distress, Political Cost, and Capital Intensity do not have a significant effect on Accounting Conservatism, while Company Size does have an effect on Accounting Conservatism. However, Financial Distress, Capital Intensity, Political Cost, and Company Size collectively have an influence on Accounting Conservatism. Keywords: Accounting Conservatism; Financial Distress; Capital Intensity; Political Cost; Company Size.

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