Pengaruh Ukuran Perusahaan, Leverage, Dan Kepemilikan Manajerial Terhadap Tingkat Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017

This study aimed to examine the effect of firm size, leverage, and managerial ownnership on accounting conservatism level. The population use in this study are manufacturing listed on the indonesian stock exchange (BEI) 2015-2017 who annual report completely. The sampling technique use in this research is purposive sampling. There are 81 companies that qualified as sample. Data analysis method used is logistic regression analysis using SPSS 23 program for windows. The result show that firm size have significant effect on accounting conservatism level. Meanwhile leverage and managerial ownership have no significant effect on accounting conservatism level. Keyword: Accounting Conservatism, Firm Size, Leverage and Manageial Ownership