Pengaruh Leverage, Intensitas Modal, Ukuran Perusahaan, Asimetri Informasi terhadap Konservatisme Akuntansi (Studi pada Perusahaan Aneka Industry Barang Konsumsi Makanan dan Minuman di BEI (2015-2019))

Financial reports are the main media used by companies to communicate financial information to the company's internal parties. Management is given flexibility in choosing the accounting method to be used, one of which is by applying accounting conservatism. This study aims to empirically examine the effect of leverage, capital intensity, firm size, information asymmetry on accounting conservatism. This research is included in quantitative research. This research was conducted on various food and beverage consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) 2015-2019. The method of determining the sample uses purposive sampling so that the sample used is 83 data. The data analysis techniques used were descriptive statistics, classical assumption test, normality test, autocorrelation test, multicoloniarity test, heteroscedasticity test, multiple linear regression model, and hypothesis testing using SPSS 24. The results showed that leverage, capital intensity had an effect on accounting conservatism while firm size has no effect on accounting conservatism and information asymmetry has a negative effect on accounting conservatis