PENGARUH LEVERAGE, PROFITABILITAS, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur sektor pertambangan yang terdaftar di BEI)

This study aims to empirically prove and test the influence of Leverage, Profitability and Growth Opportunity on Accounting Conservatism. The objects of this research are mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022.
The technique of determining the sample in this research uses Purpose Sampling with a total sample of 30 companies for 4 years. The data analysis technique in this study used the panel data regression testing method with Stata statistical tools. The results of this study partially show that Leverage has no effect on Accounting Conservatism. then Profitability has an effect on Accounting Conservatism and Growth Opportunity has an effect on Accounting Conservatism. The results of this study simultaneously show that Leverage, Profitability and Growth Opportunity simultaneously have an influence on Accounting Conservatism.