Tujuan penelitian ini untuk menganalisis pengaruh Financial Distress, Free Cash Flow dan Intensitas Modal terhadap Prudence Accounting. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan subsektor pertambangan logam & mineral sebanyak 57 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Sampel akhir diperoleh sebanyak 46 perusahaan melalui metode purposive sampling yang mana penelitian dilakukan selama 4 tahun. Teknik pengumpulan data yang digunakan yaitu non-partisipan. Teknik analisis yang digunakan yaitu analisis regresi data panel. Hasil penelitian menunjukan bahwa financial distress, free cash flow dan intensitas modal berpengaruh terhadap prudence accounting. Finansial distress, free cash flow dan intensitas modal berpengaruh positif signifikan terhadap prudence accounting.

Kata Kunci : Financial Distress, Free Cash Flow, Intensitas Modal, Prudence Accounting

The aim of this research is to analyze the influence of Financial Distress, Free Cash Flow and Capital Intensity on Prudence Accounting. The research method used is descriptive and verification methods. The population in this research is the 57 metal & mineral mining subsector companies listed on the Indonesia Stock Exchange in 2019-2022. The final sample was obtained as many as 46 companies through purposive sampling method where the research was conducted for 4 years. The data collection technique used was non-participant. The analysis technique used is panel data regression analysis. The research results show that financial distress, free cash flow and capital intensity influence accounting prudence. Financial distress, free cash flow and capital intensity have a significant positive effect on prudence accounting.

Keywords : Financial Distress, Free Cash Flow, Capital Intensity, Prudence Accounting