Abstract
The application of accounting conservatism in the presentation and disclosure of financial information is important and necessary because of the flexibility of management in presenting financial statements with overstated tendencies that can mislead the use of financial statements. The purpose of this study was to analyze the effect of capital intensity, debt covenant, and managerial ownership, both tested one by one and tested together on accounting conservatism in manufacturing companies listed on the Indonesian Stock Exchange (IDX). The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Sample selection using purposive sampling method with predetermined criteria. Based on these criteria, a sample of 88 companies was obtained during the three-year observation period. The data used is secondary data. This study uses multiple linear regression analysis and hypothesis testing using the t-test, F test, and coefficient of determination test. The results showed that the factors that positively affect accounting conservatism are capital intensity and managerial ownership. While the debt covenant factor does not affect conservatism
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