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- W3204401114 abstract "This study aimed to determine the effect of the board of directors, firm size and leverage on accounting conservatism through financial distress as a mediating variable. The population of this research were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample was determined by purposive sampling method so that there were 58 companies with 174 analysis units as the research sample. The data were secondary data in the form of published annual reports. The analysis tool used descriptive analysis and path analysis. The results showed that financial distress, firm size, and leverage had a significant positive effect on accounting conservatism. The board of directors had no effect on accounting conservatism. The board of directors and leverage had a significant negative effect on financial distress. Firm size had a significant positive effect on financial distress. Financial distress significantly mediated the effect of firm size and leverage on accounting conservatism, but was unable to mediate the effect of the board of directors on accounting conservatism. The suggestion from this research is that publicly traded companies must consider the application of the principles of accounting conservatism in preparing financial statements." @default.
- W3204401114 created "2021-10-11" @default.
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- W3204401114 date "2021-09-30" @default.
- W3204401114 modified "2023-09-26" @default.
- W3204401114 title "THE ROLE OF FINANCIAL DISTRESS IN MEDIATING THE EFFECT OF THE BOARD OF DIRECTORS, FIRM SIZE AND LEVERAGE ON ACCOUNTING CONSERVATISM" @default.
- W3204401114 hasPublicationYear "2021" @default.
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