PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2022

Abstrak

This research aims to determine the effect of leverage, profitability and firm size on accounting conservatism in mining sector companies listed on IDX in 2020-2022. The independent variables in this study are leverage, profitability and firm size. While the dependent variable in this study is accounting conservatism. This research was tested using the SPSS version 26 test tool with multiple linear regression analysis tools. The sampling method used purposive sampling method and obtained a total sample of 22 mining sector companies for 3 years, namely 2020-2022. So that the data obtained was 66 financial statement data and then outlier data was obtained so that 59 data were used as research samples. The results of this study simultaneously leverage, profitability and firm size affect accounting conservatism. However, partially profitability and firm size affect accounting conservatism while leverage have no effect on accounting conservatism.