PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN, TERHADAP KONSERVATISME AKUNTANSI DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2015

The financial report is a main media used by companies to provide financial information to the internal and external parties. The behavior of investors and fund owners who tend to require the financial statements are presented transparently by the manufacturing companies. The mechanism of good corporate governance overall oversee the company's performance in implementing good governance and using the principle of conservatism in making financial statements that do not harm the investors. Companies in the four year period tend to be financed by debt in developing the business. Companies belonging to large companies and generate high profits the government is entitled to raise taxes and ask for public services. The use of conservatism helped the company to generate relatively permanent low profit by conducting conservative accounting. This quantitative research used 108 samples of companies listed on the Indonesian Stock Exchange during 2012-2015. Based on logistic regression analysis, the results of this study indicate that leverage significantly affect accounting conservatism while institutional ownership, independent commissioner, managerial ownership, audit committee, and firm size has no effect on accounting conservatism. Keywords: accounting, financial report, good corporate governance, conserva