PENGARUH GROWTH OPPORTUNITIES, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN FARMASI (Studi Empiris Di Bursa Efek Indonesia Periode 2010 – 2015)

The purpose of this research is to obtain empirical evidence about the effect of growth opportunities, leverage and financial distress on accounting conservatism. The population in this research is pharmacy company that listed on the Stock Exchange in 2010-2015. Sampling methods in this research using purposive sampling method. The companies that have complete data like the criteria make this study obtained 9 companies or 54 observations. This research uses logistic regression analysis for data analysis and to test hypothesis. The results showed that the growth opportunities variables has no significant effect on the conservatism of accounting while variable leverage has no significant effect on the conservatism of accounting and financial distress has no significant effect on the conservatism of accounting. Key words : Conservatism of Accounting, Growth Opportunities, Leverage, Financial Distress, Logistic regressio