Pengaruh Leverage, Investment Opportunity Set (Ios) Dan Growth Opportunity Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2018-2020)

This study aims to examine the effect of leverage, investment opportunity set (IOS) and growth opportunity on accounting conservatism in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Data analysis was processed using SPSS 24 software. This research sample using purposive sampling technique. Sample used The research is as many as 99 companies. Data analysis techniques used This research is using multiple linear regression analysis. The results of this study indicate that the variables of leverage, investment opportunity set (IOS) and growth opportunity have a significant effect on accounting conservatism