Effect of Sales Growth, Capital Intensity, and Financial Distress on Accounting Conservatism with Good Corporate Governance as a Moderation Variable

: This study aims to examine the effect of sales growth, capital intensity, and financial distress on accounting conservatism with good corporate governance as a moderation variable in consumption companies listed on the Indonesia Stock Exchange in 2017-2021. Secondary Data is the data used in this study with purposive sampling technique that is based on the criteria so that selected 46 companies as a research sample. Data analysis using multiple linear regression analysis using SPSS. The results showed that sales growth and capital intensity did not significantly affect accounting conservatism, while financial distress significantly affected accounting conservatism. Sales growth, capital intensity, and financial distress moderated by good corporate governance had no significant effect on accounting conservatis