Analysis Of The Influence Of Growth Opportunities, Company Size And Financial Difficulties Risk On Accounting Conservatism Of Potentially Bankrupt Manufacturing Companies In Indonesia
DOI:
https://doi.org/10.35870/jemsi.v9i6.1712Keywords:
company size, potential financial difficulties, company growth, Indonesian Stock Exchange.Abstract
The purpose of this study is to ascertain whether accounting conservatism is influenced by firm size, prospective financial issues, and corporate growth opportunities, and whether this influence is mitigated by leverage. The author of this study employed the quantitative causal method. Purposive sampling is the procedure used in the sampling approach. The author used secondary data for this study. The yearly financial reports of manufacturing companies registered on the Indonesian Stock Exchange (BEI) provided the author with the secondary data used in this study. The author accessed the websites of each organization that satisfied the sample requirements in addition to the IDX website, which can be found at www.idx.co.id, to gather the necessary data. Using moderate regression analysis, the hypothesis test in this study examines the impact of the independent variable on the dependent variable and its moderating variable. The following conclusions can be made from this research based on the experiments that were conducted: Accounting conservatism is unaffected by a company's size. Accounting conservatism remains unaffected by potential financial difficulties. Accounting conservatism is influenced by growth potential. The relationship between accounting conservatism and corporate scale cannot be mediated by leverage. The association between the possibility of financial issues and accounting conservatism cannot be mitigated by leverage. The link between development prospects and accounting conservatism can be tempered by leverage.
Downloads
References
Angga, A., & Sabeni, A. (2023). The Influence of Capital Structure, Profitability, and Company Size on Company Value. Jurnal Akuntansi Udayana, 4(2), 358-375.
Titin, T. H. (2016). Pengaruh Biaya Operasional Dan Pendapatan Operasional (Bopo) Terhadap Profitabilitas Bank Syariah Di Indonesia. I-Finance: A Research Journal on Islamic Finance, 2(1), 20-34.
Shella, D., & Susanto, Y. K. (2019). The Influence of Managerial Ownership, Debt Covenant, Litigation, Tax and Political Costs and Growth Opportunities on Accounting Conservatism. Ekuitas, 15(4), 501–22.
Anggraini, N., Barkah, Q., & Hartini, T. (2020). Pengaruh Promosi, Harga, Kualitas Produk Terhadap Keputusan Pembelian Dengan Citra Merek Produk Rabbani Di Palembang. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, 4(1), 26-40.
Munthe, F. R. (2018). The Influence of Institutional Ownership, Company Size, Capital Intensity, Growth Opportunities, and Leverage on Accounting Conservatism in Manufacturing Companies Listed on the Indonesian Stock Exchange in the 2014-2016 Period. Umrah, 1–31.
Santoso, R. T. (2010). Pengaruh merger dan akuisisi terhadap efisiensi perbankan di Indonesia (tahun 1998-2009). Jurnal akuntansi dan keuangan, 12(2), 102-128.
Wayan, N., & Ratnadi, M. (2015). The Influence of Financial Distress, Company Size, and Leverage on Accounting Conservatism. e- Journal Universotas Udayana, 3, 646–60.
Tjahjadi, B. (2011). Hubungan sistem manajemen risiko dengan ketidakpastian lingkungan dan strategi serta dampaknya terhadap kinerja organisasi. Majalah Ekonomi Universitas Airlangga, 21(2), 4097.
Ketut, S., & Tista, K. (2017). The Influence of Company Size and Potential Financial Difficulties on Accounting Conservatism with Leverage as a Moderator. E-Jurnal Akuntansi Universitas Udayana, 18, 2477– 2504.
Yadiati, W. (2017). The Influence of Profitability on Financial Distress: A Research on Agricultural Companies Listed in Indonesia Stock Exchange. International Journal of Scientific & Technology Research, 6(11).
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
