Financial Distress, Leverage, dan Accounting Prudence: Studi Empiris Perusahaan Food and Beverage di Bursa Efek Indonesia
DOI:
https://doi.org/10.61994/econis.v3i2.1596Keywords:
Financial distress, leverage, accounting prudence, food and beverage, Bursa Efek IndonesiaAbstract
Penelitian ini menganalisis pengaruh financial distress dan leverage terhadap accounting prudence pada perusahaan manufaktur sub sektor food and beverage di BEI periode 2020–2024. Dari 16 populasi, diperoleh 8 sampel dengan 40 observasi melalui purposive sampling. Data sekunder berupa laporan keuangan dianalisis menggunakan regresi linier berganda dengan uji asumsi klasik, uji F, uji t, dan R². Hasil menunjukkan financial distress dan leverage berpengaruh signifikan secara simultan. Secara parsial, financial distress (X-score) berpengaruh positif signifikan, Z-score positif tidak signifikan, sedangkan leverage berpengaruh negatif tidak signifikan terhadap accounting prudence.
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