PENGARUH TINGKAT KESULITAN KEUANGAN (FINANCIAL DISTRESS) DAN GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI

Conservatism is said to be admitted loss than profit. This research aimed to determine the influence financial distress of the company, managerial ownership, institusional ownership, size of comissariess, and audit committee on accounting conservatism. The population in this research is manufacturing company that listed on the Stock Exchange in 2012-2014. Sampling methods in this research using purposive sampling. This research used a sample of 97 manufacturing companies. Analyze technique used multiple linear regression analyze. The results showed that the financial distress has a significant effect on accounting conservatism. Managerial ownership has a not significant effect on accounting conservatism. Institusional ownership has a not significant effect on accounting conservatism. Size of comissaries has a not significant effect on accounting conservatism. And audit committee has a not significant effect on accounting conservatism. Keywords: conservatism, financial distress, managerial ownership, institusional ownership, size of comissariess, audit committe