JAMMI
Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI)

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 (a:1:{s:5:"en_US"
s:31:"Universitas Muhammadiyah Gresik"
})



Article Info

Publish Date
24 Mar 2022

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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Journal Info

Abbrev

jammi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi UMMI adalah Jurnal Akuntansi Muhammadiyah Sukabumi (JAMMI) adalah jurnal ilmiah yang terbit enam bulanan (Februari dan Agustus) yang diterbitkan Fakultas Ekonomi Universitas Muhammadiyah ...