Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menguji pengaruh financial distress, litigation risk, dan growth opportunities terhadap konservatisme akuntansi pada perusahaan sektor teknologi yang terdaftar di bursa efek indonesia (bei) periode 2021–2024. konservatisme akuntansi diukur menggunakan model givoly dan hayn, financial distress diukur dengan menggunakan model altman z-score, litigation risk diukur melalui penjumlahan dari logaritma natural dari total aset, rasio solvabilitas, dan rasio likuiditas, dan growth opportunities diukur melalui rasio sales growth. penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel. sampel penelitian diperoleh menggunakan metode purposive sampling sehingga diperoleh sebanyak 16 perusahaan sektor teknologi dengan total 64 observasi selama periode penelitian 2021–2024. hasil penelitian ini menunjukkan bahwa financial distress berpengaruh negatif terhadap konservatisme akuntansi, litigation risk berpengaruh positif terhadap konservatisme akuntansi, sementara growth opportunities tidak berpengaruh terhadap konservatisme akuntansi. kata kunci: konservatisme akuntansi, financial distress, litigation risk, growth opportunities.

ABSTRACT This study aims to examine the effect of financial distress, litigation risk, and growth opportunities on accounting conservatism in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Accounting conservatism is measured using the Givoly dan Hayn model, financial distress is measured using the Altman Z-Score model, litigation risk is measured by summing the natural logarithm of total assets, solvency ratio, and liquidity ratio, and growth opportunities are measured by the sales growth ratio. This study uses a quantitative approach with panel data regression analysis. The research sample was obtained using purposive sampling, resulting in 16 technology sector companies with a total of 64 observations during the 2021–2024 research period. The results show that financial distress has a negative effect on accounting conservatism, litigation risk has a positive effect on accounting conservatism, while growth opportunities have no effect on accounting conservatism. Keywords: Accounting Conservatisme, Financial Distress, Litigation Risk, Growth Opportunities.