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Arita Siska Febrianti Siska
a:1:{s:5:"en_US";s:31:"Universitas Muhammadiyah Gresik";}
Economics, Econometrics & Finance

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The The Effect Of Debt Covenant, Financial Distress to Accounting Conservatism, Accounting: The Effect Of Debt Covenant, Financial Distress to Accounting Conservatism, Accounting Arita Siska Febrianti Siska
Jurnal Akuntansi UMMI Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i2.1488

Abstract

This research aims to examine the effect of debt covenant, financial distressto accounting conservatism to manufacture companies that listed in the Indonesia Stock Exchange. The sample selection by purposive sampling method and 47 companies qualified as sample or 141 observations. This hypothesis testing in this research used multiple linier regression model. Partially, the result indicates that debt covenant, financial distress has effect to accounting conservatism.
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