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This study aims to empirically prove the effect of capital intensity, leverage, company size, and litigation risk on accounting conservatism in LQ45 companies on the Indonesia Stock Exchange (IDX). This study uses a type of quantitative research with hypothesis testing. The population used in this study are companies listed on the LQ45 stock index on the Indonesia Stock Exchange (IDX) in 2017-2021. This study used a purposive sampling method and obtained a research sample of 23 companies with 108 data that could be processed. The hypothesis was tested with multiple regression analysis, which first tested classical assumptions before testing the hypothesis using SPSS 21. The results of this study indicate that capital intensity and leverage affect accounting conservatism. At the same time, company size and litigation risk do not affect accounting conservatism