Pengaruh Capital Intensity, Operating Cash Flow, Dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Tahun 2019-2023

This study aims to determine the effect of capital intensity, operating cash flow, and leverage on accounting conservatism. The independent variables in this study are capital intensity, operating cash flow, and leverage. The dependent variable in this study is accounting conservatism. The population in this study were all consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research period was conducted for 5 years. The sampling technique used was purposive sampling technique with a sample of 24 companies obtaining a sample of 120 based on certain criteria. The analysis method of this study uses multiple linear regression with the help of SPSS 25. The results of this study indicate that partially capital intensity and operating cash flow have an effect on accounting conservatism, while leverage has no effect on accounting conservatism. Simultaneously, capital intensity, operating cash flow, and leverage have a significant effect on accounting conservatism