(Studi Empiris Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas, Dan Trans…

This study aims to examine the effect of leverage, the level of financial difficulties, company size, liquidity, and growth opportunities on accounting conservatism. This study uses secondary data in the form of financial statements of service companies in the infrastructure, utilities and transportation sectors listed in the Indonesia Stock Exchange for the period of 2016-2018. The populat…