Pengaruh Tingkat Kesulitan Keuangan Perusahaan Terhadap Konservatisme Akuntansi  

Oleh:

Setyaningsih, Henny

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Investasi vol. 10 no. 1 (Jan. 2009), page 71-87.
Topik: Financial distress; accounting conservatism; positive accounting theory; and signaling theory

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA73.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This purpose of this research tests the influence of a company's financial distress on its accounting conservatism. The issue of research is the predictiondifference between positive accounting theory and signaling theory about the influence of a company's financial distress on its accounting conservatism. This research uses purposive sampling method and sample in this study consists of companies that were listed at Jakarta Stock Exchange since 2002 to 2006, companies manufacturing that experience net income negative since 2002 to 2006, accounting report period become extinct each 31 december, accounting report have data inside Indonesian monetary unit, so sample consists of 76 companies and have 173 observation data. Hypotheses are examined by using Ordinary Least Squares Regression. The results in this research tests indicate that a company's financial condition positively influences its accounting conservatism and these support signaling theory prediction.

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