DETERMINAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

Abstract

- This study attempts to ascertain how financial distress, leverage, and good corporate governance (GCG) affect accounting conservatism in mining businesses listed on the Indonesia Stock Exchange (IDX). In this work, the author used quantitative and descriptive research methods. 44 mining businesses that were listed on the IDX (Indonesia Stock Exchange) for the 2018–2020 period comprised the study's population. Purposive sampling, a nonprobability sampling method, is employed. Purposive sampling is done by taking samples from the population based on certain criteria. Based on the results of partial hypothesis testing with t test, it is known that the Board of Commissioners, Independent Commissioners, Ownership Structure, and Financial distress do not affect Accounting Conservatism. However, leverage has an effect on accounting conservatism. Then in synonym with Test F it is known that the Board of Commissioners, Independent Commissioners, Ownership Structure, leverage and Financial distress affect accounting conservatism.