PENGARUH DEBT COVENANT DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI

This research was conducted to determine the effect of debt covenant and growth opportunities to accounting conservatism. This type of this research is associative causative research. Population of this research are property and real estate companies which listing in BEI during 2010-2012 and obtained 105 samples. The technique of determining the sample using SPSS version 17.0 software which using multiple regression analysis. The result of this research show that debt covenant had significant and positive effect to accounting conservatism. And growth opportunities had no effect to accounting conservatism in property and real estate companies. Key word: debt covenant, growth opportunities, accounting conservatis