PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN, RISIKO LITIGASI DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI (Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

Abstract

This research was aimed to examine empirically: (1) Influence of a company’s financial distress to accounting conservatism (2) Influence of litigation risks to accounting conservatism (3) Influence of capital intensity to accounting conservatism. His research was a causal comparative research with quantitative approach. The samples were 51 manufacturing companies listed at Indonesia Stock Exchange during the period 2017-2019 by using purposive sampling. The data analysis technique used was descriptive statistics, precondition analysis test, hypothesis testing using multiple linear regression analysis (with a statistical program “SPSS 21”, after the classical assumption test was fulfilled.