Pengaruh Kepemilikan Manajerial, Leverage, Ukuran Perusahaan, Financial Distress, Growth Opportunity, dan Profitabilitas Terhadap Konservatisme Akuntansi

Accounting conservatism is the principle of prudence in the preparation of financial statements, to anticipate volatile economic uncertainties in the future. The application of accounting conservatism to the company will result in lower asset and profit figures, as well as higher debt and cost figures. This study aims to determine the effect of managerial ownership, leverage, firm size, financial distress, growth opportunity, and profitability on accounting conservatism with the population used are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This study uses secondary data by determining the sample using purposive sampling technique as many as 333 company data. The analytical method used in this research is multiple linear regression analysis. The results of this study reveal that financial distress and profitability affect accounting conservatism, while managerial ownership, leverage, firm size, growth opportunity have no effect on accounting conservatism