Pengaruh Financial Distress dan Profitabilitas terhadap Accounting Prudence pada Perusahaan Subsektor Konstruksi Bangunan
Abstract Financial reports reflect the company's performance. The information contained in it is used by interested parties as a basis for decision making. Accounting principles require that losses be recorded as quickly as possible, while profits only when realized. This research aims to unde...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2024-12-01
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| Series: | Jurnal Akuntansi Indonesia |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/38556 |
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| Summary: | Abstract
Financial reports reflect the company's performance. The information contained in it is used by interested parties as a basis for decision making. Accounting principles require that losses be recorded as quickly as possible, while profits only when realized. This research aims to understand the influence of financial distres and profitabilty on the principle of prudent accounting. The population of this study is all construction subsector companies listed on the Indonesia Stock Exchange from 2019 to 2022. Data was collected from company financial reports taken from the official website of the Indonesia Stock Exchange. The research method used was quantitative, with purposive sampling selecting 15 companies from 25 companies that existed during that period. Multiple linear regression analysis was carried out using SPSS version 25 with a significance level of 5%. The research results show that partialy, financial distres has a positive but not significant efect on prudent acounting. Meanwhile, profitability has a negative and significant efect on acounting prudence. Simultaneously, financial distress and profitability have a significant influence on accounting prudent.
Keywords: accounting prudence, financial distress, profitability
Abstrak
Laporan keuangan mencerminkan performa perusahaan. Informasi di dalamnya digunakan oleh pihak-pihak berkepentingan sebagai dasar pengambilan keputusan. Prinsip akuntansi mewajibkan kerugian dicatat secepat mungkin, sementara keuntungan hanya saat direalisasikan. Penelitian ini bertujuan untuk memahami pengaruh financial distress dan profitabilitas terhadap prinsip kehati-hatian akuntansi. Populasi studi ini adalah semua perusahaan subsektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2022. Data dikumpulkan dari laporan keuangan perusahaan yang diambil dari situs resmi Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah kuantitatif, dengan pengambilan sampel purposif yang memilih 15 perusahaan dari 25 perusahaan yang ada selama periode tersebut. Analisis regresi linier berganda dilakukan menggunakan SPSS versi 25 dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa secara parsial, financial distress berpengaruh positif tetapi tidak signifikan terhadap kehati-hatian akuntansi. Sementara itu, profitabilitas berpengaruh negatif dan signifikan terhadap kehati-hatian akuntansi. Secara simultan, financial distress dan profitabilitas memiliki pengaruh signifikan terhadap kehati-hatian akuntansi.
Keywords: kehati-hatian akuntansi, kesulitan keuangan, profitabilitas |
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| ISSN: | 0216-6747 2655-9552 |