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Abstract

This study was shown to test the reality and look for the effect of financial distress, firm size, profitability, firm growth, the proportion of independent commissioners, and leverage on accounting conservatism partially and simultaneously. Manufacturing companies in the consumer goods sector on the Indonesia Stock Exchange are the population in this study with a range of 2015-2020. By selecting a purposive sampling sample, 30 companies were selected as the research sample. Multiple regression analysis was used to find the effect of the selected independent variable with the accounting conservatism variable. The statistical analysis tool is IBM SPSS Windows version 25 software. The results showed that financial distress and company growth had a positive and significant effect on accounting conservatism, while other variables showed the opposite.