THE INFLUENCE OF GROWTH OPPORTUNITY, MANAGERIAL OWNERSHIP, DEBT COVENANT, CAPITAL INTENSITY ON ACCOUNTING CONSERVATISMIN NON- CONSUMER SECTOR COMPANIES CYCLICAL LISTED ON THE INDONESIA STOCK EXCHANGE YEAR 2019 – 2023

Abstract

This research aims to examine the influence of Growth Opportunity, Managerial Ownership, Debt Covenant, and Capital Intensity on Accounting Conservatism.This research used secondary data with a purposive sampling method, and 34 companies were selected with 170 data, which came from financial reports and annual reports of non-consumer cyclical sector companies listed on the 2019-2023 BEI. Data processing uses the SPSS 22 program. From the results of this research, it can be concluded that Growth Opportunity, Managerial Ownership, and Debt Covenant have no effect on Accounting Conservatism, while Capital Intensity has a negative effect on Accounting Conservatism.