Peran Financial Distress, Persistensi Laba dan Earning Pressure terhadap Konservatisme Akuntansi : Bukti Empiris Sektor Keuangan di Indonesia
DOI:
https://doi.org/10.61231/tdceat78Keywords:
Financial Distress, Persistensi Laba, Earning Pressure, Konservatisme AkuntansiAbstract
This study aims to examine the effect of financial distress, earnings persistence, and earning pressure on accounting conservatism in financial sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research employs secondary data obtained from companies’ annual financial statements, resulting in a total of 88 firm-year observations. The analytical method used is panel data regression with a common effect model approach. The results indicate that financial distress has a positive and significant effect on accounting conservatism, suggesting that firms experiencing higher levels of financial difficulty tend to adopt more conservative accounting practices. In contrast, earnings persistence has a negative and significant effect on accounting conservatism, implying that firms with more stable earnings are less likely to apply higher levels of conservatism. Meanwhile, earning pressure does not have a significant effect on accounting conservatism. These findings highlight that a firm’s financial condition and earnings characteristics play an important role in determining the level of accounting conservatism. The results provide practical implications for management in formulating accounting policies that consider the firm’s financial condition, as well as for investors and regulators in assessing the quality of financial reporting
References
Altman, E. I., & Hotchkiss, E. (1993). Corporate financial distress and bankruptcy (Vol. 1998, pp. 105-110). New York: John Wiley & Sons.
Caniago, M. N., & Serly, V. (2023). Pengaruh Financial Distress dan Corporate Social Resposibility terhadap Konservatisme Akuntansi. Jurnal Eksplorasi Akuntansi, 5(1), 25-40.
Gumiwang, R. (2018). Kasus SNP Finance: Upaya Menutup Celah Curang Keuangan. Tirto.id. https://tirto.id/kasus-snp-finance-upaya-menutup-celah-curang-keuangan-cMdD
Hambali, M., Abbas, D. S. A., & Eksandy, A. (2021). Pengaruh Leverage, Likuiditas, Debt Covenant, Political Cost Dan Profitabilitas Terhadap Konservatisme Akuntansi (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017–2018). In Prosiding Seminar Nasional Ekonomi Dan Bisnis (pp. 462-476).
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Jumariah, Mukhzarudfa, & Mansur, F. (2025). Determinasi Konservatisme Akuntansi: Peran Financial Distress, Leverage Dan Profitabilitas. Jurnal Bina Akuntansi, 12(2), 12-23.
Kurniawan, Y. A., Farida, F., & Purwantini, A. H. (2022). Pengaruh Ukuran Perusahaan, Intensitas Modal, Leverage, Growth Opportunities dan Financial Distress Terhadap Konservatisme Akuntansi. Borobudur Accounting Review, 1-20.
Novelinda, S., Anggraini, N., & Srihastuti, E. (2025). Pengaruh Financial Distress, Besaran Modal, dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan Sub Sektor Transportasi. Jurnal Ilmiah Manajemen dan Akuntansi, 2(5), 20-28.
Nurcahyadi, K. (2025). Determining Factors in Implementing Accounting Conservatism: A Study of Technology and Health Companies in Indonesia. Shafin: Sharia Finance and Accounting Journal, 5(1), 1-15.
Octaviani, A., & Suwarno, S. (2024). Pengaruh Capital Intensity, Persistensi Laba dan Risiko Litigasi Terhadap Konservatisme Akuntansi Pada Perusahaan Di Bidang Kesehatan Yang Terdaftar Di Bursa Efek Indonesia. Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen, 3(2), 304-317.
Putri, S. Y. A. (2022). Pengaruh Financial Distress terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). Jurnal Akademi Akuntansi Indonesia Padang, 2(1), 42-48.
Rahayu, D., Junaidi, J., & Anwar, S. A. (2023). Pengaruh Financial Distress dan Persistensi Laba Terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021. e_Jurnal Ilmiah Riset Akuntansi, 12(01), 599-606.
Sabaruddin, R., & Affandi, A. (2021). Pengaruh Earning Presure Dan Leverage Terhadap Konservatisme Akutansi: Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Jurnal Neraca Peradaban, 1(1), 65-72.
Sari, I. P., & Srimindarti, C. (2022). Indikator-indikator yang mempengaruhi tingkat konservatisme akuntansi. Owner: Riset Dan Jurnal Akuntansi, 6(1), 487-500.
Sugiyarti, L., & Rina, S. (2020). Pengaruh Insentif Pajak, Financial Distress, Earning Pressure Terhadap Konservatisme Akuntansi. Jurnal Litbang Sukowati: Media Penelitian Dan Pengembangan, 4(1), 10.
Syifa, I. M. A., & Suwarno, S. (2024). Pengaruh Persistensi Laba, Konservatisme Akuntansi, Investment Opportunity Set dan Struktur Modal terhadap Kualitas Laba. Jurnal Riset Ekonomi dan Akuntansi, 2(2), 158-172.
Triantoro, A. (2023). Pengaruh Growth Opportunities, Earning Pressure dan Investment Opportunity Set Terhadap Accounting Conservatism Pada Perusahaan Tranportasi dan Logistik Yang Terdaftar Di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 8(2), 303-316.
Utami, N. A. L., & Isnawati (2025). Pengaruh Leverage, Ukuran Perusahaan, dan Financial Distress terhadap Konservatisme Akuntansi Sektor Pertambangan. Jurnal Riset Mahasiswa Akuntansi, 5(1), 60-70.
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice-Hall.
Wirawan, I. M. D. S. (2024). Dampak Kesulitan Keuangan dan Ukuran Perusahaan terhadap Praktik Konservatisme Akuntansi. Jurnal Ilmiah Akuntansi Dan Bisnis, 9(1), 62-70.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Zella Arfi Andiny, Agung Prayogi
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
