THE INFLUENCE OF FINANCIAL DISTRESS, DEBT COVENANT AND POLITICAL COST ON ACCOUNTING CONSERVATISM IN BANKING SECTOR FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Putri ; Wulandari Cahyani ; Lindawati ; Lindawati ; Mu'arif ; Syamsul
International Journal Management and Economic (IJM... 📅 2023 Vol 2, No 3 🔗 DOI: 10.56127/ijme.v2i3.975
Abstract
This research aims to prove empirically the effect of financial distress, debt covenants, and political costs on accounting conservatime. This research was conducted in a financial services company in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2016–2020. The research method used is descriptive quantitative. The type of data used is secondary data. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 22 companies with a research period of 5 (five) years, so that 110 samples were obtained. Data processing using Microsoft Office Excel Program and Statistics Program Eviews 9 analyzed descriptive statistics, model suitability test, classical assumption test, coefficient of determination (R2), panel data regression analysis, F statistical test and t statistical test. The results of the F statistical test for financial distress, debt covenants, and political costs variables simultaneously affect accounting conservatism. The results of the t-statistical test for the financial distress variable have a negative effect on accounting conservatism, debt covenants and political costs partially have a positive effect on accounting conservatism.
Keywords
Financial Distress; Debt Covenant; Political Cost; Accounting Conservatism
How to Cite

Putri, et al. (2023). THE INFLUENCE OF FINANCIAL DISTRESS, DEBT COVENANT AND POLITICAL COST ON ACCOUNTING CONSERVATISM IN BANKING SECTOR FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE. International Journal Management and Economic (IJME), 2(3). https://doi.org/10.56127/ijme.v2i3.975

Putri, Wulandari Cahyani; Lindawati, Lindawati; Mu'arif, Syamsul , "THE INFLUENCE OF FINANCIAL DISTRESS, DEBT COVENANT AND POLITICAL COST ON ACCOUNTING CONSERVATISM IN BANKING SECTOR FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE," International Journal Management and Economic (IJME), vol. 2, no. 3, 2023.

Putri, Wulandari Cahyani; Lindawati, Lindawati; Mu'arif, Syamsul . "THE INFLUENCE OF FINANCIAL DISTRESS, DEBT COVENANT AND POLITICAL COST ON ACCOUNTING CONSERVATISM IN BANKING SECTOR FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE." International Journal Management and Economic (IJME), vol. 2, no. 3, 2023.

Putri, Wulandari Cahyani; Lindawati, Lindawati; Mu'arif, Syamsul . "THE INFLUENCE OF FINANCIAL DISTRESS, DEBT COVENANT AND POLITICAL COST ON ACCOUNTING CONSERVATISM IN BANKING SECTOR FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE." International Journal Management and Economic (IJME) 2, no. 3 (2023).

Putri, et al. (2023) 'THE INFLUENCE OF FINANCIAL DISTRESS, DEBT COVENANT AND POLITICAL COST ON ACCOUNTING CONSERVATISM IN BANKING SECTOR FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE', International Journal Management and Economic (IJME), 2(3). doi: 10.56127/ijme.v2i3.975.

Putri, Wulandari Cahyani; Lindawati, Lindawati; Mu'arif, Syamsul . THE INFLUENCE OF FINANCIAL DISTRESS, DEBT COVENANT AND POLITICAL COST ON ACCOUNTING CONSERVATISM IN BANKING SECTOR FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE. International Journal Management and Economic (IJME). 2023;2(3).

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