Pengaruh Financial Distress dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan LQ 45 yang Terdaftar di BEI Periode 2016-2020

This research aims to find out how Financial Distress and Leverage Affect Accounting Conservatism. In the LQ45 sector company listed on the Indonesia Stock Exchange. The data used in this study is secondary data obtained through the company's financial statements. The population in this study was 45 companies. And the samples used in this study amounted to 11 companies. Sampling techniques use purposive sampling by taking samples that meet the criteria of 11 companies. The analysis used in this study is multiple linear analysis. The results showed that Financial Distress and Leverage partially showed significant positive results for Accounting Conservatism. Simultaneously Financial Distress and Leverage have a significant effect simultaneously on AccountingxConservatism.