INDEPENDENT COMMISSIONER, FIRM SIZE, FINANCIAL DISTRESS, LEVERAGE AND KONSERVATISME AKUNTANSI: Evidence Insurance and Finance Company in Indonesia

Abstract

This research is a descriptive quantitative study based on the condition of the application of the principle of accounting conservatism in financial statements in Indonesia, which is still reaping the pros and cons. As well as the results of previous research on the effect of independent commissioners, financial distress, leverage, and company size on accounting conservatism with inconsistent results. This research is a development of previous research with the addition of independent commissioner variables. In this study, a sample was used in the form of secondary data from 25 financial companies in the insurance sub-sector and financing institutions listed on the IDX 2019-2021, which were obtained through the site www.idx.co.id. This study aims to determine: 1) The effect of independent commissioners on accounting conservatism. 2) The effect of company size on accounting conservatism. 3) The effect of financial distress on accounting conservatism. and 4) The effect of leverage on accounting conservatism.