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Determination of debt covenant, laverage , financial distress against Accounting conservatism

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ABSTRACT
Purpose: The objective of this research is to examine the impact of financial hardships, debt covenants, and
leverage on accounting conservatism in a partial and simultaneous manner.
Design/methodology/approach: The analysis focuses on firms operating in the industrial and consumer products
sectors, which are listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. This
particular research methodology employs quantitative techniques to investigate a predefined population or sample.
The samples were obtained using a purposive sampling strategy, which included selecting individuals based on
preset criteria. This study uses data regression analysis as a method of data analysis, using the SPSS software.
Findings: The findings indicated that accounting conservatism was only partly unaffected by financial troubles.
Debt covenants have a partial influence on accounting conservatism, while leverage partly has a notable impact
on accounting conservatism. Furthermore, accounting conservatism is significantly affected by a combination of
financial challenges, debt covenants, and leverage.

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Detail Information

Series Title

Determination of debt covenant, laverage , financial distress against Accounting conservatism

Call Number

-

Publisher

Universitas Narotama Surabaya : IJEBD (International Journal of Entrepreneurship and Business Development)., 2023

Collation

1144-1156

Language

English

ISBN/ISSN

ISSN 2597-4785

Classification

Manajemen Kuangan

Content Type

-

Media Type

-

Carrier Type

-

Edition

Vol 6 No 6

Subject(s)

Determination of debt covenant, laverage , financi

Specific Detail Info

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Statement of Responsibility

IJEBD (International Journal of Entrepreneurship and Business Development)

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