Tujuan penelitian ini adalah untuk menguji pengaruh dari ukuran perusahaan, financial distress dan growth opportunity terhadap accounting prudence dengan leverage sebagai variabel moderasi pada perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia periode 2018-2022 sebanyak 280 data pengamatan. Pemilihan sampel menggunakan teknik quota sampling dan sampel yang memenuhi kriteria sebanyak 210 data pengamatan. Teknik pengumpulan data dilakukan dengan menggunakan metode observasi non partisipan. Metode penelitian yang digunakan yaitu deskriptif verifikatif. Hipotesis diuji menggunakan moderated regression analysis dengan E-Views 9.0. Hasil penelitian diketahui bahwa ukuran perusahaan berpengaruh positif terhadap accounting prudence, financial distress berpengaruh negatif terhadap accounting prudence, growth opportunity berpengaruh positif terhadap accounting prudence dan leverage berpengaruh negatif terhadap accounting prudence . Sebagai variabel moderasi leverage memoderasi pengaruh ukuran perusahaan terhadap accounting prudence, leverage memoderasi pengaruh financial distress terhadap accounting prudence dan leverage memoderasi pengaruh growth opportunity terhadap accounting prudence.
Kata Kunci: Ukuran Perusahaan, Financial Distress, Growth Opportunity, Leverage dan Accounting Prudence

The purpose of this study is to examine the influence of company size, financial distress and growth opportunity on accounting prudence with leverage as a moderating variable in various industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period a total of 280 observation data. The sample selection using quota sampling technique and samples that meet the criteria of 210 observation data. Data collection techniques were carried out using non-participant observation methods. The research method used is descriptive verification. The hypothesis was tested using moderated regression analysis with E-Views 9.0. The results show that company size has a positive effect on accounting prudence, financial distress has a negative effect on accounting prudence, growth opportunity has a positive effect on accounting prudence and leverage has a negative effect on accounting prudence. As a moderating variable, leverage moderates the effect of company size on accounting prudence, leverage moderates the effect of financial distress on accounting prudence and leverage moderates the effect of growth opportunity on accounting prudence.
Keywords : Company Size, Financial Distress, Growth Opportunity, Leverage and Accounting Prudence