Pengaruh Litigation Risk Dan Financial Distress Terhadap Konservatisme Akuntansi Pada Perusahaan Tambang Yang Terdaftar Di BEI 2018-2020

This study aims to determine the effect of Litigation Risk and Financial Distress on accounting conservatism that focuses on mining companies listed on the IDX with the research period 2018-2020. The population used in this study are mining companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling method and obtained 42 companies with a total sample data of 126. Hypothesis testing used by using logistic regression analysis. The results showed that Litigation Risk had no effect on accounting conservatism and Financial Distress had no effect on accounting conservatism. Keywords: Litigation Risk, Financial Distress, Accounting Conservatis