The Effect of Leverage, Financial Distress and Profitability on Accounting Conservatism

One principles used is principle conservatism. Is principle caution to something circumstances that are not Certain For avoid optimism excessive from management and owner company. Objective from study This is for analyze influence of leverage, financial distress and profitability to conservatism accounting at the company manufacturing in Indonesia in 2019–2021. Research data This is report finance from 123 samples, the outliers once became 122 companies manufacturers listed on the Indonesia Stock Exchange Method research used is method multiple linear analysis Test results show that in a manner Partial show that leverage and financial distress are not influential to conservatism accounting Variable profitability influential negative significant to conservatism accountancy company sector mining.