Faktor-Faktor yang Mempengaruhi Penerapan Konservatisme Akuntansi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

This study aimed to examine the effect of leverage, firm size and managerial ownership to accounting conservatism on manufacturing 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 154 companies. Based on specified criteria, the company earned 87 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 significant influence between Leverage and Accounting Conservatism with significant value 0,0080,05 and Managerial Ownership variable has significant influence to Accounting Conservatism with significant value 0,021