PENGARUH KEPEMILIKAN MANAJERIAL, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018)

The purpose of this study was to determine the effect of managerial ownership, financial distress, and leverage. The data taken in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018. This type of research is associative research. Associative research is a type of research that aims to examine the influence between one or more variables with other variables. The analysis technique used is multiple linear regression. From the partial analysis, it is found that managerial ownership does not have a high enough influence in accounting conservatism, while financial distress has a significants effect on accounting conservatism, and leverage has no effect on accounting conservatism.