Pengaruh Financial Distress,Intensitas Modal,Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Industri Dasar Dan Kimia

The aim of the researchers conduct research to examine how influence financial distress, leverage, capital intensity, and profitability on accounting conservatism. population 79 companies 90 samples has been multiplied by three years, uses documentation data with purposive sampling technique results reports from IDX. Data hypothesis testing was carried out using classical assumption test. coefficient determination obtained Adjusted R2 0.107, where variation conservatism variable described as Financial Distress, Leverage, Capital Intensity, Profitability 10.7% other independent variables were 89.3%. said: (1) there is no not significant effect Leverage (2) It a (3) Profitability. simultaneous accountancy conservatism.
 Keywords : Profitability,Accounting Conervatism