PENGARUH TINGKAT HUTANG, TINGKAT KESULITAN KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015)

The purpose of this study is to provide empirical evidence about the effect of the leverage, financial distress, and firm size on accounting conservatism. The population of this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015. The sampling technique used in this research was purposive sampling. There are 258 companies qualified as sample. The analysis technique used is logistic regression analysis. The result shows that variable of leverage not effect on accounting conservatism. Financial distress has negative effect on accounting conservatism. And firm size has positive effect on accounting conservatism. Key words: accounting conservatism, leverage, financial distress, and firm size