PENGARUH KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITIES DAN LEVERAGE TERHADAP PREDIKSI KONSERVATISME AKUNTANSI

Financial statements are used to provide information to the public. The information contained in the financial statements, should be accountable. To avoid lawsuits, the company may choose to apply the accounting conservatism. Accounting conservatism used as a form of prudence company. This study aims to determine the factors that can influence predictions of accounting conservatism in a company. The factors are managerial ownership, growth opportunities and leverage. This study used 306 sample of companies listed in the Indonesian Stock Exchange in 2012-2014. This study used logistic regression due to accounting conservatism variable using dummy models. The results of this study are managerial ownership, growth opportunities, and leverage do not have influence to predict application of conservatism in a company. Keywords :Accounting Conservatism, Managerial Ownership, Growth Opportunities, Leverag