PENGARUH GROWTH OPPORTUNITIES, INTENSITAS MODAL DAN UKURAN DEWAN KOMISARIS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PROPERTI DAN REAL ESTATE TAHUN 2016 – 2021

The research aims to obtain evidence of the effect of growth opportunities, capital
intensity and board size on accounting conservatism. The companies used in this
study are property and real estate companies in 2016-2021. This research is a
quantitative research with the type of data used secondary data in the form of
financial reports. The population used is property, real estate and building
construction companies in the property and real estate subsector totaling 45
companies. the sample selected by purposive sampling is to determine some of the
criteria needed. The method used is descriptive analysis, panel data regression
model selection, classical assumption test and data analysis. The results of this
study are growth opportunities, capital intensity and board size have an effect on
accounting conservatism.
Keywords: accounting conservatism, growth opportunities, capital intensity, board
of commissioners