@thesis{thesis,
		author={Putri  Aulia Naura},
		title ={Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Arus Kas Operasi, Leverage Terhadap Konservatisme Akuntansi},
		year={2023},
		url={http://eprints.perbanas.ac.id/10661/},
		abstract={The purpose of this research is to test whether company growth, profitability, operating cash flow, leverage can affect accounting conservatism. The population in this study were property and real estate sector companies listed on the IDX for the 2019-2021 period with the sampling method using purposive sampling so that 87 sample data were obtained that were feasible to test. This study uses data analysis techniques in the form of descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing with the SPSS version 23 program. The results of this study indicate that cash flows have an effect on
accounting conservatism. The test results also show that company growth, profitability, leverage have no effect on accounting conservatism.
Keyword : Company Growth, Profitability, Operating Cash Flow, Leverage, Accounting Conservatism.}
		}