Pengaruh Financial Distress, Leverage dan Growth Opportunity Terhadap Konservatisme Akuntansi

Abstract

The purpose of this study is to determine Financial Distress, Leverage and growth opportunity on accounting conservatism in state-owned companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2016. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Financial Distress has a significant effect on accounting conservatism, Leverage and growth opportunity have no effect on accounting conservatism, and Financial Distress, Leverage and growth opportunity together have an effect on accounting conservatism.