The Effect of Firm Size, Profitability and Leverage on Accounting Conservatism

Abstract

This study aims to determine the effect of Firm Size, Profitability, Leverage on accounting conservatism in property and real estate companies listed on the Indonesia Stock Exchange. This research is a quantitative type because it refers to the calculation of research in the form of numbers. The variables of this study include the dependent and independent variables. The sample in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sample selection used the purpose sampling method, with a total of 13 companies during the 2017-2021 period. The data analysis technique used the Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing, this analysis was carried out with the help of the Eviews 9.0 software program. This study shows that the variables Firm Size, Profitability, Leverage simultaneously affect accounting conservatism. With a significance level of 0.020246 less than 0.05. and partially profitability has an effect on accounting conservatism, while Firm Size and Leverage have no effect on accounting conservatism