Pengaruh Growth Opportunity, Debt Covenant, dan Intensitas Modal Terhadap Konservatisme Akuntansi dengan Financial Distress Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia. (The Influence of Growth Opportunity, Debt Covenant, and Capital Intensity on Accounting Conservatism with Financial Distress as an Intervening Variable in Transportation Subsector Companies Listed on the Indonesia Stock Exchange).

Amelia, Nurus Syiifa (2025) Pengaruh Growth Opportunity, Debt Covenant, dan Intensitas Modal Terhadap Konservatisme Akuntansi dengan Financial Distress Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia. (The Influence of Growth Opportunity, Debt Covenant, and Capital Intensity on Accounting Conservatism with Financial Distress as an Intervening Variable in Transportation Subsector Companies Listed on the Indonesia Stock Exchange). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This research aims to analyze the influence of growth opportunity, debt covenant, and capital intensity on accounting conservatism with financial distress as an intervening variable in transportation companies in 2019-2023. The variables used in this research are growth opportunity (X1) using indicators (MBVE, TQ), Debt covenant (X2) using indicators (DAR), and capital intensity (X3) on accounting conservatism (Y) with financial distress (Z) as an intervening variable. The sample used in this research consisted of 15 transportation companies in 20189-2023 which were determined based on purposive sampling. In this study, data analysis was used using Smartpls 4.0 software. The results of the research show that growth opportunity have an insignificant negative effect on accounting conservatism, debt covenants and capital intensity have a significant negative effect on accounting conservatism, growth opportunity has a significant positive effect on financial distress, debt covenants and capital intensity have a significant negative effect on financial distress. Financial distress has a insignificant positive effect on accounting conservatism, growth opportunity has an insignificant positive effect on accounting conservatism through financial distress as an intervening variable, debt covenant and capital intensity has an insignificant negative effect on accounting conservatism through financial distress as an intervening variable.

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