Effect of Financial Distress, Leverage, Capital Intensity and Operational Complexity on Accounting Conservatism

This study aims to examine the effect of financial distress, leverage, capital intensity and operating complexity on accounting conservatism. The population for this research is property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Sampling was carried out using the purposive sampling method, based on the established criteria, a sample of 81 companies was obtained. The data analysis technique uses the classical assumption test and multiple regression analysis with the help of SPSS 25. The results of this study indicate that Financial Distress has a positive effect on Accounting Conservatism, Leverage has no effect on Accounting Conservatism, Capital Intensity has a positive effect on Accounting Conservatism, and Operational Complexity has no effect against Accounting Conservatis