Pengaruh Financial Distress, Leverage dan Intensitas Modal Terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Sektor Transportasi dan Logistic yang Terdaftar di BEI Tahun 2020-2022)

The purpose of this study is to examine and analyze the effect of financial distress, leverage and capital intensity simultaneously on accounting conservatism in Transportation and Logistics Sector Companies Listed on the IDX in 2020-2022. This study uses a quantitative method with a quantitative descriptive design, namely to determine the relationship between variables X1 (Financial Distress), variables X2 (Leverage), and Variable X3 (Capital Intensity) with variable Y (Accounting Conservatism) and for the sampling technique, namely using a purposive sampling technique and 10 companies were selected that met the criteria. This study uses multiple linear regression analysis using the Statistic Package for Social Sciences (SPSS) data analysis program. The results of the T-test show that variable X1 (Financial Distress) partially has an influence on Accounting Conservatism, while variables X2 (Leverage) and X3 (Capital Intensity) partially have no influence on Accounting Conservatism. The results of the Determination Test show that the magnitude of Financial Distress, Leverage, and Capital Intensity simultaneously have a significant influence on Accounting Conservatism of 88.4%. while the rest is 11.6%. Caused by other variables that are not related to this study