Pengaruh Leverage dan Likuiditas terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020-2024

Adiel Muchammad Sava; I Made Pradana Adiputra; Anantawikrama Tungga Atmadja

doi:10.61132/rimba.v4i3.2934

Authors

Adiel Muchammad Sava Universitas Pendidikan Ganesha
I Made Pradana Adiputra Universitas Pendidikan Ganesha
Anantawikrama Tungga Atmadja Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.61132/rimba.v4i3.2934

Keywords:

Accounting Conservatism, Leverage, Liquidity, Pandemic, Post-Pandemic

Abstract

This research examines the relationship between leverage and liquidity and accounting conservatism among manufacturers listed on the Indonesia Stock Exchange over 2020-2024 and analyzes whether accounting conservatism differs between pandemic and subsequent periods. The research employed a quantitative associative-comparative design using annual financial statements as secondary data. The population comprised 200 manufacturing companies. After eligibility screening, 50 companies were selected through simple random sampling and observed for five years, producing 250 company-year observations. Accounting conservatism was measured using accrual-based , leverage via the Debt to Asset Ratio, and liquidity via the Current Ratio. Data were ana lyzed with pooled multiple linear regression, tests of classical assumptions, partial -tests, an -test, the coefficient of determination, and a paired sample -test using IBM SPSS Statistics 25. Leverage had a statistically significant positive association with accounting conservatism ( ; ; ), whereas liquidity was not significant ( ; ; ). The mean conservatism score was in the pandemic period and afterward, but the paired difference was not significant (; ; ). The model had limited explanatory power (). These findings indicate that creditor monitoring associated with debt financing is more closely related to prudent reporting than short-term liquidity, while the change in macroeconomic period did not produce a uniform conservatism response across the sampled companies.

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