Pengaruh Leverage, Financial Distress, Profitabilitas dan Growth Opportunity Terhadap Konservatisme Akuntansi

Trias Frida Hanum, Anggita Langgeng Wijaya, M. Agus Sudrajat

Abstract


This study aims to test empirically, whether there is an effect of leverage, financial distress, profitability and growth opportunity in manufacturing companies listed on the IDX for the 2016-2018 period. The data used are secondary data from the annual report and other internet sources. The population is manufacturing companies listed on the IDX for the 2016-2018 period. The sampling technique used purposive sampling
method in order to obtain 70 companies. The data analysis technique used multiple linear regression
analysis. The data was processed using IBM SPSS Statistics 17. The results show that profitability and growth opportunity had an effect on accounting conservatism, while leverage and financial distress do not affect accounting conservatism.
Keywords: Leverage, Financial Distress, Profitability, Growth Opportunity, Accounting Conservatism

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References


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