PENGARUH TINGKAT KESULITAN KEUANGAN, TINGKAT UTANG, DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to determine the effect of financial difficulties, debt levels, and the risk of litigation against accounting conservatism. In this study, the sample used is the manufacturing sector companies listed on the Indonesia Stock Exchange. The sampling technique in this research is purposive sampling in order to obtain a sample of 87 companies. The data in this study using the data current assets, current liabilities, retained earnings, earnings before interest and taxes, the stock market value, the total debt, total assets, net income, total capital, operating cash flow, depreciation, amortization, and sales. Hypothesis testing using a bootstrap technique to see the effect of independent variables on the dependent variable. The tools used to analyze the data using IBM SPSS 23. Results of testing the first hypothesis states that the level of financial difficulties negatively affect accounting conservatism. While the results of testing the second hypothesis states that the level of debt has no effect on accounting conservatism. Then for the third hypothesis states that the results of litigation risk negatively affect accounting conservatism. Keywords : Level of Financial Distress, Debt, Litigation Risk, Accounting Conservatism