Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda (2026) The Effect of Operating Cash Flow, Debt Levels, Company Growth, and Financial Difficulties on Accounting Conservatism in the Consumer Non Cyclicals Secto. Journal of Sustainable Business and Management, 6 (1). pp. 49-60.

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Abstract

The purpose of this study is to test and analyze the influence of operating cash flows, debt levels, company growth, and financial difficulties on accounting conservatism. This study uses a quantitative research method with a type of secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The population in this study is consumer non-cyclical companies listed on the Indonesia Stock Exchange for the 2018-2024 period. The samples in this study were determined using purposive sampling techniques so that as many as 462 samples of research data that met the criteria were obtained. The data analysis methods used include descriptive statistical tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of this study show that: (1) operating cash flow has a positive and significant effect on accounting conservatism; (2) the level of debt has a positive and significant effect on accounting conservatism; (3) company growth has a negative and insignificant effect on accounting conservatism; (4) financial difficulties have a negative and significant effect on accounting conservatism.Keywords: Operating Cas

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Magister Manajemen
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	21 Sep 2026 01:36
Last Modified:	21 Sep 2026 01:36
URI:	http://repository.ubharajaya.ac.id/id/eprint/41218

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