PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

This study aims to determine empirically the effect of profitability, financial leverage, firm size, and growth opportunity on accounting conservatism. The population used in this study is the basic industrial and chemical manufacturing sectors listed on the Indonesian Stock Exchange in the 2018-2020 research period. The sample selection used purposive sampling technique so that 174 data were obtained. The type of research was associative, the data used were secondary data with documentation acquisition techniques. This study uses multiple linear regression analysis method using IBM SPSS 25. The results show that profitability has an effect on accounting conservatism, financial leverage influence has no effect on accounting conservatism, firm size affect accounting conservatism, and growth opportunity affect accounting conservatism