PENGARUH TINGKAT HUTANG DAN KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI TAHUN 2024)

ABSTARCT
This study aims to analyze the effect of debt level (leverage) and financial distress on accounting conservatism in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in 2024. This research employs a quantitative approach using secondary data derived from financial statements. The sample consists of 32 companies selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression with SPSS. The results reveal that debt level has a positive and significant effect on accounting conservatism, while financial distress has a negative and significant effect on accounting conservatism. Simultaneously, both independent variables significantly influence accounting conservatism. These findings indicate that higher debt levels encourage greater application of conservatism principles in financial reporting, whereas companies experiencing financial distress tend to reduce conservatism to present a more favorable financial image.