This research was to examine the effect of the level of financial
difficulty, profitability, leverage, and growth opportunity on accounting
conservatism. The population used in this research are mining companies listed
on the Indonesia Stock Exchange for the 2015-2019 period. The method of
determining the sample using the purposive sampling method so that the sample
used is 37 mining companies. The data analysis techniques used were
descriptive statistics, classical assumption tests, multiple linear regression
models, and hypothesis testing using SPSS 23 for windows. The results showed
that the level of financial difficulty financial difficulty, profitability, leverage
had no positive effect on accounting conservatism, and growth opportunity had
a positive effect on accounting conservatism.