PENGARUH INVESTMENT OPPORTUNITY SET, DEBT COVENANT, DAN PERSISTENSI LABA TERHADAP KONSERVATISME AKUNTANSI

This study examines the extent to which the investment opportunity set, debt covenant, and earnings persistence influence accounting conservatism. The research focuses on infrastructure sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study applies an associative research design with data collection techniques based on documentation (such as financial reports) and purposive sampling to identify the research sample. The research employs multiple linear regression analysis and includes data analysis techniques such as descriptive statistics, classical assumption tests, and hypothesis testing. All data analysis processes are conducted using SPSS 30 software. The findings indicate that the investment opportunity set does not have a significant effect on accounting conservatism. Meanwhile, the debt covenant and earnings persistence have a significant positive effect on accounting conservatism.