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Abstract
Penelitian ini menguji hubungan konservatisme akuntansi dengan financial distress, leverage, ukuran perusahaan, dan profitabilitas. Penelitian ini menggunakan metodologi kuantitatif melalui penggunaan alat pengolahan data SmartPLS, pengambilan sampel berdasarkan purposive sampling sehingga terpilih 18 perusahaan, dan kriteria yang telah ditentukan untuk melakukan perhitungan berdasarkan tabulasi data yang diperoleh melalui serangkaian alat pengujian untuk mendukung pengujian hipotesis. Berdasarkan hasil penelitian diperoleh hasil bahwa: 1) financial distress berpengaruh terhadap akuntansi konservatif, 2) leverage berpengaruh terhadap akuntansi konservatif, 3) ukuran perusahaan berpengaruh terhadap akuntansi konservatif, 4) profitabilitas berpengaruh terhadap akuntansi konservatif. konservatisme akuntansi, 5) kesulitan keuangan dimoderasi oleh profitabilitas, 6) leverage dimoderasi oleh profitabilitas,
Kata kunci: Financial Distress, Leverage, Ukuran Perusahaan, Profitabilitas, Konservatisme Akuntansi
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