Pengaruh Leverage, Financial Distress, Growth Opportunities, dan Ukuran Perusahaan Terhadap Tingkat Konservatisme Akuntansi (Pada Perusahaan Manufaktur Yang Terdaftar di Bei Periode 2011-2015)

The purpose of this study is to provide empirical evidence about the influnece of the leverage, financial ditress, growth opportunities, and firm size on accounting conservatism. The population of this research is manufacturing companies listed in Indonesia Stock Exchange 2011-2015. The sampling technique used in this research was purposive sampling. There are 335 companies qualified as sample. The analisys technique used is logistic regression analysis. The result shows that variable of leverage not influence on accounting conservatism. and financial distress also not influence on accounting conservatism.. Growth opportunities has positive influence on accounting conservatism. And firm size has positive influence on accounting conservatism. Key words: accounting conservatism, leverage, financial distress, growth oppootunities and firm size