ABSTRACT
This study aims to prove and empirically test the effect of trading volume activity and litigation risk on accounting conservatism. The object of this research is a Mining Sector Company listed on the Indonesia Stock Exchange (IDX) for the 2019–2021 period. This study used purposive sampling conducted on 70 mining companies listed on the Indonesia Stock Exchange (IDX). The data analysis technique in this study used the panel data regression method with the statistical tool E-Views 12. The results showed that trading volume activity partially had no effect on accounting conservatism and litigation risk partially had a significant effect on accounting conservatism.
