PENGARUH TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2019)

Generally accepted accounting principles provide freedom in choosing the accounting methods used in the preparation of financial statements. This freedom can be used to produce different financial statements in each company. Since activity within the company is fraught with uncertainty, it is necessary for a manager to enact the principle of conservatism. This research is seen from the title and problem, this type of research is Associative research. The technical data analysis in this study is using multiple linear regression analysis. Financial Difficulty Level to Accounting Conservatism has no effect on accounting conservatism and debt level has an effect on accounting conservatism. Based on the results of data analysis and discussions that have been carried out previously, it can be concluded that: The level of financial difficulty and the level of debt simultaneously have no effect on the accounting conservatism Of
manufacturing companies listed on the IDX.