Research Article
The Role of Accounting Conservatism in Influence of Financial Distress and Litigation Risk on Sustainability Report of Infrastructure Companies Listed on Indonesian Stock Exchange For The Period 2019 – 2021
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328927, author={Silvia Dewiyanti and Tubagus Ismail and Lia Uzliawati and Helmi Yazid}, title={The Role of Accounting Conservatism in Influence of Financial Distress and Litigation Risk on Sustainability Report of Infrastructure Companies Listed on Indonesian Stock Exchange For The Period 2019 -- 2021}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={financial distress litigation risk accounting conservatism sustainability report}, doi={10.4108/eai.4-11-2022.2328927} }- Silvia Dewiyanti
Tubagus Ismail
Lia Uzliawati
Helmi Yazid
Year: 2023
The Role of Accounting Conservatism in Influence of Financial Distress and Litigation Risk on Sustainability Report of Infrastructure Companies Listed on Indonesian Stock Exchange For The Period 2019 – 2021
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328927
Abstract
This study aims to determine the role of Accounting Conservatism in the influence of Financial Distress and Litigation Risk on the Sustainability Reports of Infrastructure companies listed on the IDX for the period Q12019-Q32021. The population in this study used Infrastructure, Utilities, and Transportation companies listed on the Indonesia Stock Exchange (IDX) in Q12019-Q32021 as many as 21 companies from a total of 79 Infrastructure, Utilities, and Transportation companies listed on the Indonesia Stock Exchange (IDX). Based on the results of data processing shows, Financial Distress affects Accounting Conservatism, Litigation Risk has no effect on Accounting Conservatism, Accounting Conservatism affects Sustainability Report, Financial Distress affects Sustainability Report, Litigation Risk has no effect on Sustainability Report, Accounting Conservatism can mediate Financial Distress's influence on Sustainability Report, Conservatism Accounting can mediate the effect of Litigation Risk on sustainability reports.