Pengaruh Risiko Litigasi, Investment Opportunity Set, Growth Opportunities Dan Financial Distress Terhadap Konservatisme Akuntansi

This study aims to test the effects of litigation risk, investment opportunity set, growth opportunities and financial distress on accounting conservatism. This research uses the 2014-2018 period for mining companies listed in Indonesia Stock Exchange. This research uses secondary data using data from 190 observations. The research test uses descriptive statistics and logistic regression analysis with the help of IBM SPSS Statistic program version 23. The results indicate that litigation risk, investment opportunity set and financial distress do not affect accounting conservatism. However, growth opportunities positively affect accounting conservatism