Tujuan dari penelitian ini yaitu untuk memberikan bukti empiris mengenai pengaruh growth opportunities, leverage, financial distress, intellectual capital, dan profitabilitas terhadap accounting prudence. Objek yang digunakan dalam penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan sebanyak 67 perusahaan atau 335 data observasi selama 5 periode tahun 2020-2024. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Teknik analisis data menggunakan analisis regresi data panel. Berdasarkan hasil penelitian menunjukkan bahwa variabel growth opportunities, leverage, intellectual capital, dan profitabilitas berpengaruh positif signifikan terhadap accounting prudence, sedangkan variabel financial distress berpengaruh positif dan tidak signifikan terhadap accounting prudence.

The purpose of this study is to provide empirical evidence regarding the effect of growth opportunities, leverage, financial distress, intellectual capital, and profitability on accounting prudence. The objects used in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling. The sample used consisted of 67 companies or 335 observational data over a 5-year period from 2020 to 2024. The methods used in this study are descriptive and verificative methods. The data analysis technique used panel data regression analysis. Based on the results, the study shows that the variables of growth opportunities, leverage, intellectual capital, and profitability have a significant positive effect on accounting prudence, while the financial distress variable has a positive and insignificant effect on accounting prudence.