Pengaruh tingkat kesulitan keuangan, risiko litigasi dan profitabilitas terhadap konservatisme akuntansi

Abstract

The study aims to test the effects of financial difficulties, litigation risks and profitability on accounting conservatime. The study took a sample from a mining company listed at the Indonesia stock exchange in 2017-2019. The method of sampling taking is an impressive. sample. Data collection was taken from the website www.idx. Co. id. 12 samples were treated using linear regeresi analytic methods. Research shows that the rates of financial hardship have a negative and significant impact on accounting conservatism, risk of litigation have a positive and significant impact on accounting conservatism and profitability have a positive and significant impact on accounting conservatism.