Erikawaty L., Simanullang (2025) Pengaruh Profitabilitas, Likuiditas, Leverage Dan Financial Distress Terhadap Konservatisme Akuntasi Pada Perusahaan Consumer Non-cyclicals Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

Accounting conservatism is a principle that applies prudence in presenting financial reports by minimizing cumulative profit reporting and delaying revenue recognition, by immediately recognizing costs, reducing asset valuation and increasing liability measurement. This research aims to test and analyze the influence of profitability, liquidity, leverage and financial distress variables on accounting conservatism in non-cyclical consumer companies. The population in this study was 125 mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The research sample was selected using a purposive sampling technique to obtain 71 companies that met the research criteria during the 2020-2023 time period. Data analysis uses multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the profitability variable significantly influences accounting conservatism. The variables liquidity, leverage and financial distress do not significantly influence accounting conservatism. Simultaneously, the variables profitability, liquidity, leverage and financial distress have a significant effect on accounting conservatism.

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