PENGARUH TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

This study aims to obtain empirical evidence about the influence of the financial difficulties and the level of debt to accounting conservatism. This study population using manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The number of samples in this study were 188 corporate data qualifies as 564 sample observations. Using purposive sampling technique. Data analysis techniques consisted of descriptive analysis and statistics compiled by using SPSS version. The hipotesis test results show that the level of financial hardship is not a positive effect on accounting conservatism and debt level no positive effect on accounting conservatism. Keywords: accounting conservatism, financial distress, debt ,logistic