The Effects of Capital Intensity, Financial Distress, Leverage, Analyst Coverage and Investment Opportunity Set on Accounting Conservatism in Politically Connected Companies Listed on Indonesia Stock Exchange

This study aims to examine the effect of capital intensity, financial distress, leverage, analyst coverage and investment opportunity set on accounting conservatism in politically connected companies listed on the Indonesia Stock Exchange. This research was conducted on 16 state-owned companies (BUMN) listed on the Indonesia Stock Exchange for the 2017-2021 period using a proposive sampling method. This research uses multiple regression method. The results of the study show that partially analyst coverage has a positive effect on accounting conservatism. Financial distress, leverage and investment opportunity sets have a negative effect on accounting conservatism. Capital intensity has no effect on accounting conservatism.