PENGARUH TINGKAT KESULITAN KEUANGAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to determine the effect of the level of financial distress, and managerial ownership of accounting conservatism. In this study, the sample used is a manufacturing sector company that is listed on the Indonesia Stock Exchange. The sampling technique in this study was purposive sampling so that a sample of 72 companies was obtained. The data in this study uses current assets data, current debt, retained earnings, earnings before interest and taxes, stock market value, total debt, total assets, net income, total capital, operating cash flow, depreciation, amortization, sales, number of shares circulating and the number of shares owned by the manager. Hypothesis testing uses bootstrap technique to see the effect of independent variables on the dependent variable. The tool used to analyze data using IBM SPSS 24. The results of testing the first hypothesis states that the level of financial distress does not negatively affect accounting conservatism. While the results of testing the second hypothesis states that managerial ownership has a positive effect on accounting conservatism

Keywords: Level of financial distress, Managerial Ownership, Accounting Conservatism