PENGARUH FINANCIAL DISTRESS, TOTAL ASSET TURNOVER, DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP KONSERVATISME AKUNTANSI

Accounting conservatism is a prundent principle in reporting profit. Accounting conservatism principle delaying recognition of income and immediately recognize loss. The purpose of this study was to determine the effect of Financial distress, Total assets turnover, Propotion of independent commisioner on Accounting conservatism.This study uses the entire population of property and real estate companies listed on the Indonesian stock exchange period 2012-2015. The sampling technique usingpurposive sampling and get 164 sample of this research property and real estate companies listed on the Indonesian stock exchange period 2012-2015 Data were analyzed using descriptive analysis, and Logistic regression analysis using SPSS 23.0.Based on the hypothesis under study then get research result that propotion of independen commisioner in property and real estate companies is not significantly influence accounting conservatism. As for financiql distress and total assets turnover, overall a significant influence on accounting conservatism. Kata Kunci: Financial Distress, Total Assets Turnover, Propotion of Independent Commisioner, Accounting Conservatis