Analisa Asimetri Informasi, Kesempatan Tumbuh, Kepemilikan Terkonsentrasi dan Kualitas Audit terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di BEI tahun 2017-2019)

This study aims analyze the effect of information asymmetry, growth opportunities, concentrated ownership, and audit quality on the level of accounting conservatism. This research is a quantitative research. The research population isConsumer Goods companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. The sampling technique used purposive sampling of 32 companies.Methods of data analysis using multiple linear regression analysis with SPSS version 21 program.Based on the results and conclusions of the study shows information asymmetry and growth opportunistic affect accounting conservatism. Concentrated ownership consisting of insider ownership and outsider ownership, as well as audit quality has no effect on accounting conservatis