Pengaruh Financial Dist ress Dan Profit abilit as Terhadap Account ing Prudence Pada Perusahaan Subsekt or Konst ruksi B angunan Yang Terdaft ar Di Bursa Efek Indonesia (BEI) Periode 2020-2024
DOI:
https://doi.org/10.35870/jemsi.v12i5.6880Keywords:
Accounting Prudence, Profitability, Financial DistressAbstract
This study analyze the influence of Fin ancial Dist ress and Profit abilit y on Account ing Prudence in Building Const ruct ion sub-sector public companies on the Indonesia Stock Exchange during the 2020–2024 period. Accounting prudence is measured by a more cautious approach in revenue recognition, assets, and profit, where uncertain revenue is not immediately recorded, while potential losses are recognized earlier, making profit more realistic. A quantitative research method was used with 75 samples through purposive sampling. The analytical method applied multiple linear regression carried out using SPSS 31 at a 5% significance level. The originality of the study resides in the specific industry context, the latest observation period, as well as the measurement methods for fin ancial dist ress using the modified Altman Z-Score and ROE for profitability. The research results show that financial distress and profitability do not significantly influence accounting prudence, either partially or simultaneously. This state is thought to be caused by the application of strict accounting standards and the properties of the construction industry, which are oriented toward long-term projects, so that the application of the prudence principle is not directly shaped by the company’s financial condition. Thus, other determinants such as corporate governance, ownership structure, leverage, and audit quality are suspected to play a more significant role. Thus, further research is recommended to consider adding control variables as well as moderating variables in order to obtain more comprehensive analysis results.
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