S PEA 1105799 Abstract

PENGARUH LEVERAGE DAN FINANCIAL DISTRESS TERHADAP
KONSERVATISME AKUNTANSI
(StudiPada Perusahaan Grup Bakrie yang Listing di BEI Periode 2009-2013)

Oleh:
Muhammad Arish Munajat
Pembimbing:
Dra.SilvianaAgustami, M.Si, Ak, CA

Abstrak

Penelitianinibertujuanuntukmengujisecaraempiristerkaitdengan
(1)
pengaruhleverageterhadapkonservatismeakuntansidan
(2)
pengaruhtingkatfinancial
distressterhadapkonservatismeakuntansi.Penelitianinidilakukandikarenakanditemu
kannyabeberapafenomenaterkaitkondisikeuanganperusahaan
yang
diukurmenggunakantingkathutangdanjuganilaiakrualperusahaan.Dimanadalamme
ngukurtingkatkonservatismeakuntansimenggunakan

model
Non-Operating
Accrual. Penelitianinimenggunakansampelperusahaangrupbakrie yang listing di
Bursa Efek Indonesia (BEI) periode 2009 – 2013 denganmenggunakan sampling
jenuhsehinggaterkumpul
7
perusahaansebagai
sample
penelitian.Penelitianinimenggunakanmetodeasosiatifkausaldenganteknikanalisis
data regresi data panel.
Hasilpenelitianmenunjukanbahwakedua
variable
independenmempengaruhiterhadap
variable
dependendansebagaipenghubungnyamenggunakanteoriakuntansipositif.
DimanahasilnyatingkatLeverage
tidakadapengaruhpositifterhadapkonservatismeakuntansidikarenakannilaikoefisien
dalamregresibernilai
negative.
Sehingga

H0diterimadan
Ha
ditolak.Sedangkanfinancial
distresstidakadapengaruh
negativeterhadapkonservatismeakuntansi
yang
ditandaipadakoefisienregresibernilaipositifsehingga
H0
diterimadan
Ha
ditolak.Sehinggauntukkedua
variable
tidakmendukungadanyateoriakuntansipositif.

Kata Kunci: Leverage, Financial Distress,danKonservatismeAkuntansi
Muhammad Arish Munajat, 2015
PENGARUH LEVERAGE DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu

THE EFFECTS OF LEVERAGE AND FINANCIAL DISTRESS TO

ACCOUNTING CONSERVATISME
By:

Muhammad Arish Munajat
Mentor:

Dra.SilvianaAgustami, M.Si, Ak, CA

Abstract

This study aims to test empirically related to (1) the effect of leverage to
accounting conservatism and (2) the effect of the level of financial distress to
accounting conservatism. This study was conducted due to the discovery of
several related phenomena company's financial condition as measured using the
level of debt and the accrual of the company. Where in measuring the level of
accounting conservatism using Non-Operating Accrual models. This study used a
sample of Bakrie group companies listed on the Indonesian Stock Exchange (BEI)
in the period from 2009 to 2013 by using a sampling saturated and collected 7
companies as research samples. This study uses the causal associative data
analysis techniques panel data regression.

The results showed that both independent variables influence the
dependent variable and as the connecting using positive accounting theory.
Leverage levels where the results is not positive effect on accounting conservatism
due to the regression coefficient negative worth. So H0 is accepted and Ha is
rejected. While the financial distress is not a negative effect on accounting
conservatism that marked the regression coefficient is positive so that H0 is
accepted and Ha rejected. So for the two variables does not support the existence
of positive accounting theory.

Keyword: Leverage, Financial Distress, and Accounting Conservatism

Muhammad Arish Munajat, 2015
PENGARUH LEVERAGE DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI
Universitas Pendidikan Indonesia | \.upi.edu perpustakaan.upi.edu