PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode 2011-2015)

Accounting conservatism is a principle of prudence to profit recognition. Konservtisme principle can be regarded as the principle that better anticipate the loss of profit. Good corporate governance is a system pengelolahan company in order to accommodate the interests of stakeholders, Sedankan leverage is the level of debt to finance the company's activities, the activities in the form of investment, production, and others. Accounting conservatism can be said to be a very useful tool for good corporate governance mechanisms in carrying out their functions as decision makers and those who monitor management. This study aimed to examine the effect of good corporate governance and leverage to accounting conservatism.The sample used in this study were 10 Food and Beverage companies listed in Indonesia Stock Exchange (BEI) 2011-2015, were selected through random sampling method. The statistical test used in this study is Partial Least Square (PLS) is used to test the hypothesis. Based on the research results and conclusions of research results show that good corporate governance has a significant effect on accounting conservatism. Leverage does not have a significant effect on accounting conservatism. Further research is expected to use other proxies to measure each variable-variable associated with accounting conservatism. Keywords : Accounting Conservatism, Good Corporate Governance, and Leverage