Pengaruh Debt Covenant dan Company Growth Terhadap Konservatisme Akuntansi Sub Sektor Construction Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Qinanti Mega Wahyu Liana Sari, Imam Nazarudin Latif, Camelia Verahastuti

Abstract


Accounting conservatism is a cautious attitude in dealing with uncertainty and risk in a business environment that has been sufficiently considered. The purpose of this study was to analyse and determine the effect of debt covenants and company growth on accounting conservatism. The research sample is companies in the construction sub-sector that are listed on the Indonesia Stock Exchange in the 2020-2022 period. The sampling technique used purposive sampling method. The data analysis tool used is panel data regression using Eviews. The results show that debt covenants and company growth simultaneously have a positive and significant effect on accounting conservatism because there is a positive relationship between company growth and debt so that as profits increase, the level of confidence in lending funds to the company becomes higher. Meanwhile, partially debt covenants and company growth do not affect accounting conservatism

 


Keywords


Construction Sub Sector, Company Growth and Debt Covenant

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