PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016)

This study aims to empirically examine the influence of managerial ownership structure, size, leverage, and financial distress on accounting conservatism. This is an empirical study on manufacturing industries listed in Indonesia Stock Exchange year 2016. Purposive Sampling method was used for sample determining. The population involved 144 companies and the samples were 63 companies. The analytical method used was Multiple Regression analysis with SPSS program 21 version. The result of this study showed that the managerial ownership structure had a negative effect on accounting conservatism while company size had a positive effect on accounting conservatism. Meanwhile, leverage and financial distress had no significant effect on accounting conservatism