59 Volume 14 Number 1, Page 58-68, 2018 AKUISISI | Jurnal Akuntansi ONLINE ISSN : 2477-2984 – PRINT ISSN : 1978-6581 Pengaruh financial distress dan leverage terhadap konservatisme akuntansi Susi Sulastri * Yane Devi Anna ** * STIE AKUITAS BANDUNG, susisulastri427@gmail.com, Bandung , Indonesia ** STIE AKUITAS BANDUNG, yane.devi@ekuitas.ac.id, Bandung , Indonesia ARTICLE INFO Article history: Received 10 April 2018 Received I Revised 03 Agustus 2018 Accepted 08 Agustus 2018 Keywords: Company Size, Quality of KAP, Profitability, the accuracy of financial statement submission. A B S T R A C T The financial statements are a description of a company's performance. Management is given the flexibility in choosing accounting methods that will be used one of them by applying accounting conservatism. The purpose of this study is to determine the effect of financial distress and leverage on accounting conservatism. The methods used in this study are descriptive and verification methods. The population of this study is mining companies listed on the Indonesia Stock Exchange in 2012-2016. The results of this study indicate that partially financial distress have a significant on accounting conservatism and the leverage have a significant on accounting conservatism. Simultaneously shows that financial distress and the leverage have a significant on accounting conservatism. Laporan keuangan adalah deskripsi kinerja perusahaan. Manajemen diberikan fleksibilitas dalam memilih metode akuntansi yang akan digunakan salah satunya dengan menerapkan konservatisme akuntansi. Tujuan penelitian ini adalah untuk mengetahui pengaruh financial distress dan leverage terhadap konservatisme akuntansi. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Hasil penelitian ini menunjukkan bahwa financial distress secara parsial signifikan terhadap konservatisme akuntansi dan leverage signifikan terhadap konservatisme akuntansi. Secara bersama – sama keduanya menunjukkan bahwa financial distress dan leverage signifikan terhadap konservatisme akuntansi. AKUISISI : Jurnal Akuntansi Website : http://www.fe.ummetro.ac.id/ejournal/index.php/JA This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. E-mail address: susisulastri427@gmail.com Peer review under responsibility of Akuisisi : Accounting Journal. 2477-2984. http://dx.doi.org/10.24217