PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI

Abstract

This study aims to examine and analyze the influence of managerial ownership structure, leverage, financial distress and litigation risk on accounting conservatism. A sample of 8 companies was obtained from 35 companies using purposive sampling of manufacturing companies in the transportation sub-sector listed on the IDX in the 2017-2020 period. The results of the study found 1) managerial ownership structure has a negative and not significant effect on accounting conservatism, 2) leverage has a negative and significant effect on accounting conservatism, 3) financial distress has a positive and insignificant effect on accounting conservatism, 4) litigation risk has a positive and significant effect on accounting conservatism, 5) while simultaneously managerial ownership structure, leverage, financial distress and litigation risk have a positive and significant effect on accounting conservatism.