Faktor Yang Mempengaruhi Conservatism Accounting Di Industri Barang Konsumsi

Abstract

The research aim to determine the effect of Leverage, Capital Intensity, GrowthOpportunities, Firm Size, and Board of Commissioners on Conservatism Accounting inmanufacturing company consumer goods industry listed on the Indonesia Stock Exchange in2017-2019. This research uses a purposive sampling technique. There are 28 companies thathave passed the criteria. Data processing techniques using multiple regression analysis by usingIBM SPSS Statistics 22 and Microsoft Excel 2016 . The result in this research indicate thatLeverage, Growth Opportunities, and Board of Commissioners has not significant negativeeffect on Conservatism Accounting, while Firm Size has positive and not significant effect onConservatism Accounting. Only Capital Intensity have a significant positive effect onConservatism Accounting.