Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Growth Opportunities, dan Leverage Terhadap Tingkat Konservatisme Akuntansi

Competition among business people can be triggered by the rapid growth of business. Varions ways have been done by the company to defend itself. The company must prepare the financial statements at the end of the period to show the performance and management capabilities in managing a resource woned by the company. Financial statements should provide useful information for internal an external parties in decision making. The financial statements must also meet the objectives, rules, and principles of accounting in accordance with the standars in order to produce financial reports that can be accountable and useful for it’s users. This study aims to examine the effect of ownership structure, firm size, growth opportunities, and leverage to accounting conservatism. The population in this study is a manufacturing company listed in Indonesia Stock Exchange in 201-2015. The method of determing the sample using purposive sampling so that the sample used in this study as many as 165 manufacturing campanies. Data source used in the form of secondary data obtained from www.idx.co.id. The method used in this research is multiple liner regression analyst. The result show that growth opportunities effect acconting conservatism. While institusional ownership, managerial ownership, firm size, and leverage have on effect on accounting conservatism. Keywords: Accounting Conservatism, Institusional Ownership, Managerial Ownership, Firm Size, Growth Opportunities, and Leverage