LINKAGES FINANCIAL DISTRESS, GROWTH OPPORTUNITIES, LITIGATION
RISK, POLITICAL COST AND ACCOUNTING CONSERVATISM

LINKAGES FINANCIAL DISTRESS, GROWTH OPPORTUNITIES, LITIGATION
RISK, POLITICAL COST AND ACCOUNTING CONSERVATISM

Financial Distress, Growth Opportunities, Litigation Risk, Political Cost and
Accounting Conservatism

This study aims to examine whether Financial Distress, Growth Opportunities,
Litigation Risk and Political Cost Against Accounting Conservatism in
Manufacturing Companies on the Stock Exchange in 2016-2018. Population used
in this study is manufacturing companies listed on the Indonesia Stock Exchange.
The samples used were 75 companies per year with a sampling technique using
purposive sampling method. The data used in the form of the company's annual
financial statements obtained from www.idx.co.id. Data analysis techniques were
performed using multiple regression analysis with the help of SPSS version 16.0.
Data analysis of this study uses multiple linear regression which results that the
risk of litigation has a positive and significant effect on accounting conservatism,
while financial distress, growth opportunities, and political cost do not significantly
influence accounting conservatism. This study also shows that the independent
variables influence the dependent variable together. Adjusted R2 test results mean
that the independent variable affects the dependent variable of accounting
conservatism by 35.5%, and the remaining 64.5% is influenced by other factors not
tested in this study.

Darmanto1), Karlina Hogiana2)

26 November 2020

PERI IRAWAN

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INDONESIA

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