Pengaruh Kepemilikan Manajerial, Kesulitan Keuangan, Dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei)

This study aimed to examine the effect of managerial ownership, financial distress and leverage to accounting conservatism on mining companies that listed on the Indonesia Stock Exchange from 2013 to 2017. The population in this study are all mining companies in Indonesia which is still in operation during the years 2013-2017 amounted to 46 companies. Based on specified criteria, the company earned 40 is used as a sample in this study. This study uses secondary data in the form of annual financial statements. Technical analysis using logistic regression analysis with SPSS program. These results indicate that has no significant influence between Managerial Ownership and Accounting Conservatism with significant value 0,050≥0,05. Financial Distress variable has no significant influence to Accounting Conservatism with significant value 0,127>0,05. And Leverage variable has significant influence to Accounting Conservatism with significant value 0,001