PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS
Vol. 1 No. 1 (2022): April

CONSERVATISM IN ACCOUNTING: FINANCIAL DISTRESS, TAX AND LITIGATION RISK

Andres P Sitepu (Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang)
Tommy Munaf (Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang)
Hasnarika Hasnarika (Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang)
Raja Yulianita Sarazwati (Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang)
Putri Dwi Novrina (Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang)
Jumadil Saputra (University Malaysia Terengganu)



Article Info

Publish Date
26 Apr 2022

Abstract

In the application of accounting conservatism plays an important role in assessing the earnings quality of a financial report. If financial statements are made using conservative principles, they tend to reflect the company's financial condition which is not true. The concept of conservatism is often used by companies that trade their shares openly. For example, a company listed on the Indonesia Stock Exchange is a forum for companies or issuers to trade their company shares. With the aim of obtaining additional capital needed by the company in carrying out its operational activities. This study consists of three independent variables Financial Ditress (X1), Litigation Risk (X2) and Tax (X3). And the dependent variable is accounting conservatism. The object of research is a company listed on the Indonesia Stock Exchange from 2018 to 2020. The data used in this study amounted to 135 data. The data analysis technique uses the Eview10 application by using regression model analysis, classical assumption testing and hypothesis testing

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Journal Info

Abbrev

PENANOMICS

Publisher

Subject

Economics, Econometrics & Finance

Description

PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS (ISSN: 2829-601X) published every three months (April, August, December) is a peer-reviewed journal in the fields of Economics and Business and Social Sciences and their applications. Specifically, the journal covers topics in Economics, Business, ...