Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, persistensi laba, leverage, profitabilitas dan likuiditas terhadap prudence accounting. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi penelitian ini adalah perusahaan sektor property dan real estate sebanyak 91 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Sampel yang digunakan yaitu annual report perusahaan property dan real estate sebanyak 335 data pengamatan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 dengan menggunakan quota sampling. Teknik pengumpulan data menggunakan teknik observasi tidak berpartisipasi sedangkan teknik analisis data dengan analisis regresi logistik. Hasil penelitian secara parsial financial distress berpengaruh positif terhadap prudence accounting, persistensi laba berpengaruh positif terhadap prudence accounting, leverage berpengaruh positif terhadap prudence accounting, profitabilitas berpengaruh positif terhadap prudence accounting dan likuiditas berpengaruh positif terhadap prudence accounting.

This study aims to analyze the effect of financial distress, earnings persistence, leverage, profitability and liquidity on prudence accounting. The research method used is descriptive and verification method. The population of this study is 91 property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. The sample used is the annual report of property and real estate companies as many as 335 observation data listed on the Indonesia Stock Exchange in 2019-2023 using quota sampling. The data collection technique uses non-participatory observation techniques while the data analysis technique uses logistic regression analysis. The results of the study partially show that financial distress has a positive effect on prudence accounting, earnings persistence has a positive effect on prudence accounting, leverage has a positive effect on prudence accounting, profitability ha a positive effect on prudence accounting and liquidity has a positive effect on prudence accounting.