ANALISIS PENGARUH COMPANY GROWTH, INVESTMENT OPPORTUNITY SET, DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to examine the effect of company growth, investment opportunity set, and debt covenant on accounting conservatism in manufacturing companies listed on the indonesia Stock Exchange. Sample selection using purposive sampling of 196 companies registered companies only 54 samples passed. The independent variables studied are financial ratios consisting of Company Growth, and Investment opportunity Seit, and Deibt Coveinant whilei thei deipeindeint variablei is accounting conseirvatism. Thei reisults showeid that Company Growth, positivei and significant eiffeict, variablei Inveistmeint Oportunity Seit positivei but not significant eiffeict and variablei Deibt coveinant neigativei and significant eiffeict on accounting conseirvatism, thei reisults of simultaneious hypotheisis teisting (teist F) obtaineid Company Growth, Inveistmeint Oportunity, and Deibt Coveinant simultaneiously significant eiffeict on accounting conseirvatism baseid on thei reisults of thei Teist coeifficieint of deiteirmination obtaineid that, and thei Deibt Coveinant has an influeincei on accounting conseirvatism by 52%.