PENGARUH PROFITABILITAS, LEVERAGE, INVESTMENT OPPORTUNITY SET DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI

This study aims to analyze the effect of profitability, leverage, investment opportunity set (IOS), and managerial ownership of accounting conservatism. The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) except the financial sector in 2018. The sample selection technique uses purposive sampling. Samples included in the criteria were 139 companies. The method of data analysis uses multiple regression analysis. The test results show that profitability has a negative effect on accounting conservatism and investment opportunity set (IOS) has a positive effect on accounting conservatism. While leverage and managerial ownership do not affect accounting conservatism