PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DEBT TO TOTAL ASSETS, DAN TINGKAT KESULITAN KEUANGAN TERHADAP KONSERVATISME AKUNTANSI

Abstract

This study aims to determine the effect of Profitability, Company Size, Debt To Total Assets, Level of Financial Difficulty on Accounting Conservatism in Manufacturing Companies in the Consumer Goods Sector listed on the Indonesia Stock Exchange for the 2015-2019 Period. The sampling technique used is purposive sampling and samples are obtained. as many as 39 companies. The research method used is multiple regression analysis techniques using SmartPLS3.0. The results of this study indicate that the variables of Profitability, Company Size, Debt to Total Assets, have no effect on accounting conservatism and the level of financial distress has a significant positive effect on accounting conservatism.