PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018

The aims of this study is to determine the effect of financial distress, firm size and public ownership towards accounting conservatism. The population in this research are manufacturing companies in the consumption goods sector listed on Indonesian Stock Excange was selected by using purposive sampling. The analytical method used in this research is multiple regression with the help of IBM SPSS Statistic program version 25.0. The results of this study are firm size has positively effect towards accounting conservatism. On the other hand, financial distress and public ownership has no significant effect towards accounting conservatism