Faktor-Faktor Yang Memengaruhi Konservatisme Akuntansi Pada Perusahaan Manufaktur

Abstract

This study aims to determine the effect of growth opportunity, financial distress, leverage, firm size, managerial ownership, and profitability on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. The sampling method used in this study is purposive sampling method. This study uses 69 manufacturing companies as sample. The analytical method used to test the hypothesis is multiple linear regression analysis using EViews 9. The results of this study indicate that financial distress has a positive and significant effect on accounting conservatism. Profitability has a negative and  significant effect on accounting conservatism. Growth opportunity, leverage, firm size, and managerial ownership have no significant effect on accounting conservatism. The implication of this research is companies need to pay attention to financial distress and profitability in applying the principles of accounting conservatism in financial reporting.