The Effect of Capital Intensity, Return on Asset and Sales Growth at Accounting Conservatism for Property Business in Indonesia (2020-2022)

This study examines the effect of Capital Intensity, Return on Asset and Sales Growth on Accounting Conservatism on a sample of 56 property and real estate sector companies listed on the IDX between 2020 and 2022 which have been filtered using purposive sampling method. Data is collected by documentary studies and using secondary data. Researchers found that the Capital Intensity and Sales Growth variables had no effect on Accounting Conservatism. While the Return on Asset variable has a negative effect on Accounting Conservatism which means that companies with high Return on Asset tend to show increased profits and to maintain that management also tends to be reluctant to recognise losses or expenses quickly. This research helps identify how companies respond to financial pressures through more prudent accounting policies. Future researchers are advised to consider other factors that may affect accounting conservatism.