PENGARUH PROFITABILITAS, LIKUIDITAS, DAN TINGKAT KESULITAN KEUANGAN (FINANCIAL DISTRESS) PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI

Conservatism is said to be admitted loss than profit. This research has aimed to analyze the influence of the profitability, liquidity, and financial distress of the companies accounting conservatism. The population in this research is manufacturing company that listed on the Stock Exchange in 2012-2014. Sampling methods in this research using purposive sampling method. The companies that have complete data like the criteria make this study obtained 203 companies for the sample. This research uses descriptive analysis, normality test, multiple linear regression analysis, and hypothesis testing techniques. The results showed that the profitability variable has a significant negative effect on accounting conservatism, and the level of financial difficulties has a significant negative effect on accounting conservatism. While the liquidity not significantly influence accounting conservatism. Keywords: conservatism, profitability, liquidity, financial distres